https://www.taxtmi.com/caselaws?id=167031 A reference under Section 35G of the Central Excises and Salt Act, 1944 was held not maintainable where the proposed questions arose from interpretation of exemption notifications already authoritatively construed by the Bombay High Court. The Tribunal noted that once the governing notifications and expressions had been settled by binding High Court authority, the same issues could not be re-agitated through a reference. It also held that the dispute concerned the applicable rate of excise duty, which brought it within the bar on such references. The reference mechanism could not be used as a substitute for appeal or review, so the application was declined. en-us Sat, 21 Apr 1984 00:00:00 +0530 Thu, 04 Dec 2014 10:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167031 A reference under Section 35G of the Central Excises and Salt Act, 1944 was held not maintainable where the proposed questions arose from interpretation of exemption notifications already authoritatively construed by the Bombay High Court. The Tribunal noted that once the governing notifications and expressions had been settled by binding High Court authority, the same issues could not be re-agitated through a reference. It also held that the dispute concerned the applicable rate of excise duty, which brought it within the bar on such references. The reference mechanism could not be used as a substitute for appeal or review, so the application was declined. Case-Laws Central Excise Sat, 21 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167031