2008 Supreme(SC) 250

2008(2) Supreme 80
Supreme Court of india
Dr. Arijit Pasayat & P. Sathasivam, JJ.
M/s. Goodearth Steels Pvt. Ltd. — Petitioner
versus
Commnr. Of Central Excise, Kanpur — Respondent
Appeal (civil) 699-700 of 2006
(With Civil Appeal Nos. 3560 of 2006, 4245, 4675 and 4676 of 2007)
Decided on : 14-02-2008

important point
Condonation of delay in filing reference u/s 35-H(1), Central Excise Act, 1944 is not permissible.

Headnote:Central Excise Act, 1944 – Section 35-H(1) – There being no provision for condonation of delay, condonation of delay in filing reference is not permissible.

       Civil Appeal No. 4647 of 2007– Relied upon.

       Facts of the case:

       1.In this appeal the question that falls for consideration is whether the High Court has power to condone the delay in presentation of the reference under Section 35-H(1) of the Central Excise Act, 1944.

       Findings of the Court :

       Matter already decided in C.A. No. 4647 of 2007.

       Result : Appeals dismissed.