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<h1>Tribunal rules duty rate and exemption issues not appealable under Section 35G</h1> The Tribunal rejected the Revenue's Reference Application concerning deemed credit entitlement beyond the clearance limit. It was held that issues related ... Reference to High Court - Modvat The Revenue filed a Reference Application against the Final Order regarding deemed credit entitlement after crossing the clearance limit of Rs. 75 lakhs. The issue was about extending deemed credit benefit to a unit availing Notification No. 1/93-CE even after crossing the limit. The Tribunal rejected the Reference Application, stating that matters involving rate of duty and exemption under Notification are not appealable under Section 35G.
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