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of <h1>CEGAT Chennai Rejects Revenue's Reference Applications on Duty Demand Exclusion under Section 35G(1)</h1> The Appellate Tribunal CEGAT, Chennai rejected Revenue's reference applications against a final order setting aside duty demand on freight charges and ... Reference to High Court - Dutiability The Appellate Tribunal CEGAT, Chennai rejected reference applications by Revenue against a final order that set aside duty demand on freight charges and tankers fabricated in the factory. The Tribunal found that the questions raised by Revenue related to rate of duty and valuation, which are excluded from consideration under Section 35G(1) of the Central Excise Act, 1944.
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