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TMI Blog1984 (3) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Shri K.V. Kunhikrishnan, JDR, for the Respondents. ORDER By this reference application filed under Section 35G of the Central Excises and Salt Act, 1944, the appellants require us to refer to the High Court what they consider questions of law (Annexure) arising out of our above order. After considering all the arguments which were pressed for by the appellants at the time of hearing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, they failed to do so; extended time-limit for demand of duty, therefore, applied in this case and they were liable to pay the duty of ₹ 2,69,502.58 and in the facts and circumstances of this case the penalty of ₹ 6 lakhs and fine of ₹ 20,000/- in lieu of confiscation of the goods valued at ₹ 49.900/- as adjudged by the Collector were not excessive; and (3) the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iff or another. The rates of duty were laid down in the statutory tariff under Section 3 of the Act. An exemption notification did not alter or reduce the rate but only remitted a portion of the duty payable. No question of tariff classification was involved in the appellants case. (2) Questions whether certain clearances of theirs were out of pre-Budget stocks or out of goods made without the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of duty can arise only in matters of tariff classification. Exemption notifications also affect the rate of duty by giving full or partial concession from the rate as laid down in the Tariff Schedule. To take an example, the tariff entry may lay down the rate of duty in respect of certain goods as 20 per cent ad valorem; the exemption notification may exempt the duty in excess of 10 per cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese conditions had to be gone into to determine whether the appellants were eligible to avail of the exemption under these notifications or not. But the basic question still remained that of the appellants entitlement to nil rate of duty/concessional rate of duty under these notifications. Since Section 35G specifically bars reference to High Court in respect of any order relating, among othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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