1999 (10) TMI 138 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Reference Application filed by the Commissioner of Central Excise, Meerut seeking to refer points regarding Special Excise Duty (SED) on goods manufactured before 28-2-1989. The Tribunal had allowed the appeal with consequential benefits to the appellants, but the Reference Application was rejected as it related to the rate of duty, which is excluded from the scope of Section 35G(1). The Tribunal did not direct a refund of the SED.