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    <title>2000 (9) TMI 381 - CEGAT, NEW DELHI</title>
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    <description>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.</description>
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      <link>https://www.taxtmi.com/caselaws?id=94106</link>
      <description>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.</description>
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