( 1 ) THE point raised : Mr. Dutta, learned Counsel for the respondent, has raised a very interesting point on a question of law as to the applicability of Section 5 of the Limitation Act in order to assail the maintainability of the application for condonation of delay in filing the reference. (1) He drew our attention to Section 35h of the Central Excise Act, 1944 and points out that this Section 35h was inserted by Finance Act, 1999 replacing the earlier provisions where the period of limitation was less than the period of limitation provided in the amended provision. According to him, the legislature had intended that this extension of period of limitation has to be construed to be the ultimate period of limitation without any application of Section 5 of the Limitation Act. According to him, when the legislature omitted to provide any power to condone the delay, in that event the provision is to be construed to have impliedly excluded the application of the Limitation Act, as contemplated in Section 29 (2) of the Limitation Act. (2) He had also pointed out that the jurisdiction conferred on the High Court under Section 35h is an advisory jurisdiction which is ne