https://www.taxtmi.com/caselaws?id=166716 A reference application under Section 35G of the Central Excises and Salt Act, 1944, read with Section 35H, is not maintainable where the underlying order concerns the rate of excise duty and the interpretation of an exemption notification. Such questions fall within the appellate route under Section 35L(b), not the reference jurisdiction under Section 35G. Section 35H is dependent on a valid Section 35G application and cannot be invoked independently when the reference itself is incompetent. en-us Fri, 11 Nov 1983 00:00:00 +0530 Sat, 01 Nov 2014 11:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166716 A reference application under Section 35G of the Central Excises and Salt Act, 1944, read with Section 35H, is not maintainable where the underlying order concerns the rate of excise duty and the interpretation of an exemption notification. Such questions fall within the appellate route under Section 35L(b), not the reference jurisdiction under Section 35G. Section 35H is dependent on a valid Section 35G application and cannot be invoked independently when the reference itself is incompetent. Case-Laws Central Excise Fri, 11 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166716