https://www.taxtmi.com/caselaws?id=48863 A reference application under Section 35G of the Central Excise Act is not maintainable where the Tribunal's decision relates to determination of the rate of duty of excise. Section 35G excludes references in matters concerning the rate of duty or the value of goods for assessment, so the statutory bar applies once the issue falls within that category. As the Tribunal had decided a question relating to the rate of duty of excise, the reference applications could not be entertained and were dismissed. en-us Sat, 11 Nov 2000 00:00:00 +0530 Sat, 07 Aug 2010 09:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48863 A reference application under Section 35G of the Central Excise Act is not maintainable where the Tribunal's decision relates to determination of the rate of duty of excise. Section 35G excludes references in matters concerning the rate of duty or the value of goods for assessment, so the statutory bar applies once the issue falls within that category. As the Tribunal had decided a question relating to the rate of duty of excise, the reference applications could not be entertained and were dismissed. Case-Laws Central Excise Sat, 11 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48863