2009 (5) TMI 21 - SCH - Central Excise

Whether there is power for condonation of delay in filing an appeal under Section 35-G of the Central Excise Act, 1944 - held that the High Court has no power to condone delay in seeking reference under Section 35-H - That being so this appeal deserves to be dismissed

Summary

The Supreme Court considered the power for condonation of delay in filing an appeal under Section 35-G of the Central Excise Act, 1944. Referring to previous judgments, the Court held that the High Court does not have the power to condone delay in seeking reference under Section 35-H of the Act. The appeal was dismissed with no costs.