1994 (4) TMI 124 - AT - Central Excise

Summary

The application for reference to the High Court was rejected by the Appellate Tribunal CEGAT, New Delhi. The application was deemed not maintainable under sub-section (1) of Section 35G of the Central Excises and Salt Act, 1944, as it involved the rate of duty and interpretation of specific notifications. None appeared for the appellants during the hearing.