2002 (2) TMI 1071 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore rejected a reference application filed under Section 35G of the Central Excise Rules, 1944. The Tribunal declined to refer questions to the High Court regarding issues related to valuation, as it was not maintainable under Section 35G of the Act. The reference application was rejected based on the consistent view of the Tribunal on the point at issue.