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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 Points
Condonation of delay in filing reference u/s 35-H(1), Central Excise Act, 1944 is not permissible.
Subject
Civil Law - Central Excise Act
Act Referred
Headnote
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.
judgment
Dr. Arijit Pasayat, J. –
1.In these appeals, the only question that arises for consideration is whether there was power for condonation of delay in seeking a reference under Section 35-H of the Central Excise Act, 1944. By our judgment delivered separately in Civil Appeal No. 4647 of 2007 we hold that this is not permissible. That being so, these appeals deserve to be dismissed which we direct. No costs.
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