2007 (9) TMI 276 - HC - Central Excise

Summary

Issues: Condonation of delay in filing a reference petition under Section 35H(1) of the Central Excise Act, 1944.

In this judgment, the High Court of Punjab & Haryana at Chandigarh addressed a petition filed under Section 35H(1) of the Central Excise Act, 1944, requesting a reference of a legal question arising from a final order issued by the Custom, Excise and Gold (Control) Appellate Tribunal (CEGAT), now known as the Central Excise and Service Tax Appellate Tribunal (CESTAT). The delay in filing the Reference Petition was 1494 days, with the petitioner attributing the delay to pursuing another remedy under a bona fide belief. However, the court found that there was no evidence to support this claim as the case was never listed before the High Court of Delhi, as stated in the application for condonation of delay. The court noted that the delay seemed to be a result of reckless and negligent behavior rather than reasons beyond the petitioner's control. Reference was made to previous cases where similar delays were not condoned, leading to the dismissal of the application in this instance as well.

The court emphasized that the delay of 1494 days in filing the petition could not be considered for sufficient cause beyond the control of the applicant, as there was no evidence of pursuing another remedy in the High Court of Delhi. The court highlighted that the delay appeared to be a result of reckless and negligent conduct rather than a valid reason. Citing precedents where similar delays were not condoned, the court dismissed the application for condonation of delay, leading to the dismissal of the main petition on the grounds of delay itself. The judgment serves as a reminder of the importance of diligence and proper legal procedures in pursuing remedies within the specified timelines in legal matters.