2009 (4) TMI 15 - HC - Central Excise

Appeal has been filed under Section 36G of the Central Excise Act, 1944 against the CESTAT order passed on 2.12.2005 - Respondent has raised an objection at the very threshold to the effect that the Appeal is liable to be dismissed, having been filed after the expiry of the period set-down in Section 35G - Accordingly, the Appeal is dismissed as being barred by the principles of prescription. - But HC granted to the Appellant a Certificate to appeal to the Supreme Court of India

Summary

The Delhi High Court judgment in 2009 (4) TMI 15 involved an appeal under Section 36G of the Central Excise Act, 1944. The appeal was dismissed for non-prosecution but later, upon restoration, the appeal was allowed. The respondent raised an objection that the appeal was filed after the expiry of the period set down in Section 35G. The court analyzed the relevant provisions of Section 35G and 35H and the power to condone delay in filing appeals. The judgment highlighted the importance of adhering to the prescribed time limits for filing appeals and dismissed the appeal as being barred by the principles of prescription. A certificate was granted to the appellant to appeal to the Supreme Court of India. The judgment provides a detailed interpretation of the statutory provisions and underscores the significance of timely filing of appeals in accordance with the law.