https://www.taxtmi.com/caselaws?id=76678 The High Court of Himachal Pradesh declined to refer a question of law under Section 35-C of the Central Excise Act, 1944, as requested by the petitioner challenging the decision of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT). The Court determined that the issue concerning the entitlement to benefit from a specific notification granting exemption from duty fell within the scope of "determination of a rate of duty" as per the relevant legal provisions. Consequently, the Court rejected the petition for referral, asserting that the matter did not meet the criteria for a reference under Section 35-G of the Act. en-us Wed, 28 Oct 2009 00:00:00 +0530 Tue, 13 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76678 The High Court of Himachal Pradesh declined to refer a question of law under Section 35-C of the Central Excise Act, 1944, as requested by the petitioner challenging the decision of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT). The Court determined that the issue concerning the entitlement to benefit from a specific notification granting exemption from duty fell within the scope of "determination of a rate of duty" as per the relevant legal provisions. Consequently, the Court rejected the petition for referral, asserting that the matter did not meet the criteria for a reference under Section 35-G of the Act. Case-Laws Central Excise Wed, 28 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76678