Back
K. G. BALAKRISHNAN, P. SATHASIVAM, J. M. PANCHAL
Commissioner of Customs & Central Excise – Appellant
Versus
Hongo India (P) Ltd. – Respondent
Key Points: - High Court has no power to condone delay beyond 180 days for reference applications under unamended Section 35H(1) (absolute time limit) (!) - Central Excise Act is a self-contained code; applicability of Section 5 Limitation Act to 35H(1) reference filings is restricted; time limit is absolute and not extendable (!) (!) - 180-day period for reference to High Court is a distinct, non-extendable limit, unlike other sections (e.g., 60/30 days for appeals with condonation) (!) (!) (!) - Parliament provided condonation provisions for appeals and revisions (Sections 35, 35B, 35EE) but not for Section 35G/35H references; High Court jurisdiction to condone is limited by the Act’s scheme (!) (!) (!) - Earlier judgments cited (Punjab Fibres Ltd., Noida; Singh Enterprises) discussed similar limits but are distinguished in applying to 35H(1) refere nces (!) (!)
JUDGMENT
P. Sathasivam, J.—
1. Leave granted.
2. In all these appeals, the question for consideration is whether the High Court has power to condone the delay in presentation of the reference application under unamended Section 35 H(1) of the Central Excise Act, 1944 (hereinafter referred to as “the Act”) beyond the prescribed period by applying Section 5 of the Limitation Act, 1963. When S.L.P.(c) No. 14467 of 2007 came up for hearing on 4.12.2008, a two-Judge Bench, after noticing the decision in Commissioner of Customs, Central Excise, Noida vs. Punjab Fibres Ltd., Noida (2008) 3 SCC 73, expressed doubt about the said judgment with regard to the jurisdiction of the High Court in the matter of condoning delay beyond the prescribed period under the Act. After finding that under Section 35H of the unamended Act (before enactment of Act 49/2005), with regard to application for reference, the High Court exercises its advisory jurisdiction in a case where the substantial question of law of public importance arise, the said Bench directed the matter to be heard by larger Bench. In this way, all the above mentioned matters arising from the judgments of the Allahabad High Court on identi
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
