thanks again.
With the help of the Disk Utility I repaired my ext. backup disk Western Digital My Passport 1TB because of some permission problems
After that I tried to see what happend when I want to restore my system with the new fresh generated Backup. So I rebooted into the recovery-mode and selected successfully my backup disk. But ...
/Volumes/My Passport/Backups.backupdb/<user>/2012-12-23-211929/.exclusions.plist
<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE plist PUBLIC "-//Apple//DTD PLIST 1.0//EN" "http://www.apple.com/DTDs/PropertyList-1.0.dtd">
<plist version="1.0">
<dict>
<key>sourcePaths</key>
<array>
<string>/</string>
</array>
<key>standardExclusionPaths</key>
<array>
<string>/.MobileBackups</string>
<string>/MobileBackups.trash</string>
<string>/.MobileBackups.trash</string>
<string>/.Spotlight-V100</string>
<string>/.TemporaryItems</string>
<string>/.Trashes</string>
<string>/.com.apple.backupd.mvlist.plist</string>
<string>/.fseventsd</string>
<string>/.hotfiles.btree</string>
<string>/Backups.backupdb</string>
<string>/Desktop DB</string>
<string>/Desktop DF</string>
<string>/Network/Servers</string>
<string>/Library/Updates</string>
<string>/Previous Systems</string>
<string>/Users/Shared/SC Info</string>
<string>/Users/Guest</string>
<string>/dev</string>
<string>/home</string>
<string>/net</string>
<string>/private/var/db/com.apple.backupd.backupVerification</string>
<string>/private/var/db/efw_cache</string>
<string>/private/var/db/Spotlight</string>
<string>/private/var/db/Spotlight-V100</string>
<string>/private/var/lib/postfix/greylist.db</string>
<string>/Volumes</string>
<string>/Network</string>
<string>/automount</string>
<string>/.vol</string>
<string>/tmp</string>
<string>/cores</string>
<string>/private/tmp</string>
<string>/private/Network</string>
<string>/private/tftpboot</string>
<string>/private/var/automount</string>
<string>/private/var/folders</string>
<string>/private/var/run</string>
<string>/private/var/tmp</string>
<string>/private/var/vm</string>
<string>/private/var/db/dhcpclient</string>
<string>/private/var/db/fseventsd</string>
<string>/Library/Caches</string>
<string>/Library/Logs</string>
<string>/System/Library/Caches</string>
<string>/System/Library/Extensions/Caches</string>
<string>/private/var/log</string>
<string>/private/var/spool/cups</string>
<string>/private/var/spool/fax</string>
<string>/private/var/spool/uucp</string>
</array>
<key>systemFilesExcluded</key>
<false/>
<key>userExclusionPaths</key>
<array/>
</dict>
</plist>