https://www.taxtmi.com/caselaws?id=167270 A reference application under Section 35G of the Central Excises and Salt Act, 1944 must be filed by the Collector of Central Excise or the other party; an Assistant Collector has no implied authority to do so in the absence of express statutory delegation, so the application was incompetent. The provision also excludes orders relating to determination of the rate of duty or valuation, and an erroneous refund arising from rate-of-duty determination falls within that exclusion, so no reference lay to the High Court. Such matters were treated as fit for appeal to the Supreme Court instead. en-us Wed, 13 Mar 1985 00:00:00 +0530 Sat, 13 Dec 2014 13:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167270 A reference application under Section 35G of the Central Excises and Salt Act, 1944 must be filed by the Collector of Central Excise or the other party; an Assistant Collector has no implied authority to do so in the absence of express statutory delegation, so the application was incompetent. The provision also excludes orders relating to determination of the rate of duty or valuation, and an erroneous refund arising from rate-of-duty determination falls within that exclusion, so no reference lay to the High Court. Such matters were treated as fit for appeal to the Supreme Court instead. Case-Laws Central Excise Wed, 13 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167270