2000 (9) TMI 381

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.... [Order per : Jyoti Balasundaram, Member (J)]. -  The Revenue has filed the above reference application for reference of the following questions of law stated to have arisen out of Final Order No. 266/99-B1, dated 10-3-1999 [1999 (107) E.L.T. 308 (Tri.)] passed by the CEGAT : "1. Whether the cutting, punching of holes, bending, assembling, welding, bolting etc. of the various raw mater....

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.... note that the issue decided in the appeal relates to determination of a question having a relation to rate of duty of excise for the purpose of assessment. Hence, in the face of the clear language of Section 35G of Central Excise Act which provides that "the Commissioner of Central Excise or the other party may, within sixty days of the date upon which he is served with notice of an order under ....