2000 (9) TMI 381 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's reference application on whether certain manufacturing processes amount to manufacture under Section 2(f) of the Central Excise Act, stating it was not maintainable as it related to the determination of excise duty rates. The Tribunal held that the application did not meet the requirements of Section 35G of the Central Excise Act.