Section 35G reference barred for rate-of-duty questions under the Central Excise Act; application rejected as not maintainable.

A reference application under Section 35G of the Central Excise Act, 1944 was excluded where the underlying Tribunal order involved a question relating to the rate of duty of excise for assessment purposes. Section 35G does not permit reference on questions having a relation to the rate of duty or to the value of goods for assessment, and the application sought reference from an appeal decided on such a rate-of-duty issue. The reference application was therefore not maintainable and was rejected.

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Issues: Whether a reference application under Section 35G of the Central Excise Act, 1944 was maintainable where the underlying Tribunal order related to a question having a relation to the rate of duty of excise for assessment purposes.

Analysis: Section 35G excludes orders relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment. The application sought reference of questions arising from an appeal decided on a rate-of-duty issue, bringing it within the statutory exclusion.

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

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