https://www.taxtmi.com/caselaws?id=46347 The High Court dismissed the application under Section 35H of the Central Excise Act, as the issue concerning the eligibility for exemption benefits and the validity of the agreement for the transfer of trade marks directly impacted the rate of excise duty and goods' value for assessment. The court agreed with the respondent that this matter did not warrant a reference under Section 35H, as it was intricately linked to duty rates and goods' value for assessment, as highlighted in the Supreme Court's judgment in Navin Chemicals Mfg. & Trading Co. Ltd. en-us Mon, 18 Feb 2002 00:00:00 +0530 Fri, 31 Aug 2018 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46347 The High Court dismissed the application under Section 35H of the Central Excise Act, as the issue concerning the eligibility for exemption benefits and the validity of the agreement for the transfer of trade marks directly impacted the rate of excise duty and goods' value for assessment. The court agreed with the respondent that this matter did not warrant a reference under Section 35H, as it was intricately linked to duty rates and goods' value for assessment, as highlighted in the Supreme Court's judgment in Navin Chemicals Mfg. & Trading Co. Ltd. Case-Laws Central Excise Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46347