https://www.taxtmi.com/caselaws?id=174447 The reference mechanism under Section 35H(1) of the Central Excise Act was unavailable where the dispute concerned questions having a direct and proximate relation to the rate of duty or valuation for assessment. The Court applied the same construction used for the corresponding Customs Act language and held that such matters fall within the special appellate scheme, so a reference to the Tribunal could not be entertained. It therefore rejected the Revenue's reference application and found it unnecessary to consider whether the proposed question independently raised a question of law. en-us Wed, 19 Nov 2003 00:00:00 +0530 Thu, 08 Oct 2015 14:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174447 The reference mechanism under Section 35H(1) of the Central Excise Act was unavailable where the dispute concerned questions having a direct and proximate relation to the rate of duty or valuation for assessment. The Court applied the same construction used for the corresponding Customs Act language and held that such matters fall within the special appellate scheme, so a reference to the Tribunal could not be entertained. It therefore rejected the Revenue's reference application and found it unnecessary to consider whether the proposed question independently raised a question of law. Case-Laws Central Excise Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174447