https://www.taxtmi.com/caselaws?id=99146 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. en-us Wed, 23 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 13:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99146 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. Case-Laws Central Excise Wed, 23 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99146