2000 (11) TMI 452 - AT - Central Excise

Summary

The Revenue's application for reference of a question of law from Tribunal's Order No. 758/98-B1 was rejected as not maintainable under Section 35G(1) of the Central Excise Act. The issue related to eligibility for exemption from duty under Notification No. 167/79. The Tribunal cannot relax specific provisions of a notification for claiming duty exemption.