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TMI Blog2009 (10) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... as been deemed to include the question whether any goods are covered or not covered by a particular notification issued by the Central Government granting total or partial exemption from duty. The question sought to be referred falls within the ambit of sub-clause (d) of Section 35E(5). This definition would also have to be read into Section 35-G of the Act and, therefore, reference was not rightl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to refer the matter was that such a question could not be referred under Section 35-C of the Act. The provisions of the Excise Act as it stood on the relevant date, the statement of case could only be referred for the opinion of the High Court under Section 35-C, which reads as under:- "35-C. Statement of case to High Court. - (1) The Collector of Central Excise or the other party may, within si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation of the rate of duty, no reference lies- On behalf of the Revenue, it is contended that the question involved is whether the assessee was entitled to take the benefit of the Notification No. 202/86 and this is not a question relating to determination of rate of duty. Hence reference would lie. 4. On the other hand, Mr. Rahul Mahajan has drawn our attention to Section 35E(5) sub-clause (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1957 (58 of 1957), or the Additional Duties of Excise (Textiles and Textile Articles) Ad, 1978(40 of 1978), or that any goods are or not covered by a particular notification or order issued by the Central Government or the Board, as the case may be, granting total or partial exemption from duty; or" 5. A bare perusal of the aforesaid provision shows that the phrase de termination of a rate of du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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