Reference under excise law unavailable where the dispute turned on duty rate and notification interpretation.

Reference jurisdiction under Section 35G of the Central Excises and Salt Act, 1944 was unavailable where the underlying order concerned the rate of excise duty and the interpretation of Notifications No. 235/85-C.E. and No. 40/85-C.E. dated 17-3-1985. Because those matters fell outside the scope of Section 35G, the application for reference was held not maintainable and was rejected.

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Issues: Whether the application for reference was maintainable under Section 35G of the Central Excises and Salt Act, 1944 when the underlying order involved the rate of duty and interpretation of Notifications No. 235/85-C.E. and No. 40/85-C.E. dated 17-3-1985.

Analysis: The reference jurisdiction under Section 35G was held to be unavailable where the order sought to be referred related, among other things, to the rate of duty of excise and to the interpretation of the two notifications. On that basis, the application was found to fall outside the scope of the provision.

Conclusion: The application for reference was not maintainable and was rejected.

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