Rate of duty and exemption benefit disputes fall outside reference jurisdiction under Central Excise Act where Section 35L applies.

Controversies concerning deemed credit, the effect of Notification No. 1/93-CE after crossing the clearance limit, and the availability of exemption benefit were treated as issues relating to rate of duty and exemption, not as matters fit for reference under Section 35G(1) of the Central Excise Act, 1944. Because the dispute fell within the exclusionary scheme of Section 35L, the reference application was held not maintainable and was rejected.

---

---

Issues: Whether the reference application was maintainable where the controversy related to the rate of duty and the availability of benefit under an exemption notification.

Analysis: The question raised by the Revenue concerned the Tribunal's view on deemed credit and the effect of Notification No. 1/93-CE after crossing the clearance limit. Such a controversy was treated as one relating to rate of duty and availment of exemption benefit, and therefore not fit for reference under Section 35G(1) of the Central Excise Act, 1944. The objection that the matter was outside the scope of Section 35G and within the exclusionary scheme of Section 35L was accepted.

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

---