https://www.taxtmi.com/caselaws?id=95132 A reference application under Section 35G(1) of the Central Excise Act was barred where the underlying dispute concerned eligibility to exemption under Notification No. 167/79, because that issue had a direct bearing on the rate of duty applicable for assessment. The text states that a reference is not maintainable when the order appealed against relates to any question having a relation to the rate of duty of excise or the value of goods for assessment purposes. The reference application was therefore rejected as not maintainable. en-us Fri, 24 Nov 2000 00:00:00 +0530 Thu, 08 Dec 2011 11:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95132 A reference application under Section 35G(1) of the Central Excise Act was barred where the underlying dispute concerned eligibility to exemption under Notification No. 167/79, because that issue had a direct bearing on the rate of duty applicable for assessment. The text states that a reference is not maintainable when the order appealed against relates to any question having a relation to the rate of duty of excise or the value of goods for assessment purposes. The reference application was therefore rejected as not maintainable. Case-Laws Central Excise Fri, 24 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95132