2000 (11) TMI 167 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. III, New Delhi dismissed reference applications as not maintainable since the issue involved interpretation of a notification providing a concessional rate of duty, falling under the rate of duty of excise. The applications were filed under Sec. 35G of the Central Excise Act but were not considered relevant for referral of the question of law.