2008 (2) TMI 7 - SC - Central Excise

Reference application has been rightly dismissed by HC holding that it had no power to condone the delay as the case is covered by the new Act & there is no provision under the new Act to permit the delay for a longer period than 6 months -- Revenue s appeal dismissed

Summary

Issues:
1. Power of High Court to condone delay in presentation of reference under Section 35-H(1) of the Central Excise Act, 1944.

Analysis:
The Supreme Court considered the issue of whether the High Court has the authority to condone the delay in filing reference applications under Section 35-H(1) of the Central Excise Act, 1944. The Court noted that Section 35-H provides a specific time limit for filing reference applications and does not contain any provision for condonation of delay. The legislative intent behind Section 35-H was analyzed, highlighting that the Parliament did not intend to allow the condonation of delay in filing reference applications. The Court also compared this with provisions in Section 35-G and Section 35-E(3) which do allow for condonation of delay under specific circumstances, emphasizing the absence of such provision in Section 35-H. The judgment referred to the case of M/s Singh Enterprises v. Commissioner of Central Excise, Jamshedpur and Ors. to illustrate the statutory limitations on condonation of delay in different sections of the Act.

The Court further discussed the relevance of the Limitation Act, 1963 in condoning delays in filing reference applications. The judgment highlighted that the Commissioner of Central Excise (Appeals) and the Tribunal have the jurisdiction to condone delays beyond the prescribed period provided under the statute. It was emphasized that the legislative intent was clear in limiting the power to condone delays in filing reference applications under Section 35-H. The judgment referred to the case of Vinod Gurudas Raikar v. National Insurance Co. Ltd. And Ors. to explain the principles regarding accrued rights, procedural laws, and the applicability of new statutes affecting time limitations. The Court concluded that the High Court was justified in holding that there was no power for condonation of delay in filing reference applications under Section 35-H.

In summary, the Supreme Court clarified that the High Court does not have the power to condone delays in filing reference applications under Section 35-H of the Central Excise Act, 1944. The judgment emphasized the legislative intent and statutory provisions that limit the condonation of delays in specific sections of the Act, highlighting the absence of such provision in Section 35-H. The Court also discussed the applicability of the Limitation Act, 1963 and the principles regarding accrued rights and procedural laws in determining the scope of condonation of delays in legal proceedings.