2015 (11) TMI 1644 - SCH - Central Excise

Condonation of delay of 18 days - power of High Court to condone the delay - Held that - Reference Application was filed in the year 2000. It so happened that by Act No. 33/2009, sub-section (2A) was inserted retrospectively w.e.f. 1-7-2003 and its provision gives specific power to the High Court to condone the delay. May be the day on which the impugned order was passed by the High Court, there was no such provision but after the insertion of the aforesaid specification retrospectively, it has to be deemed that this provision was in existence in the year 2000 when the Reference Application was filed as well as on 17-1-2007 when the impugned order was passed - delay condoned - appeal restored.

Summary

The Supreme Court allowed the appeal filed by the Department-Appellant under Section 35H(1) of the Central Excise Act, 1944. The High Court's dismissal of the Reference Application due to a delay of 18 days was overturned. The Court noted that a provision allowing for condonation of delay was inserted retrospectively, and remitted the case back to the High Court for a decision on merits.