M/S. Chaudharana
Steels (P) Ltd. Vs. Commissioner of Cent.Excise, Allahabad [2009] INSC 999 (8
May 2009)
Judgment
IN THE SUPREME COURT
OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5389 OF 2007 M/s.
Chaudharana Steels (P) Ltd. ...Appellant Versus The Commissioner of Central
Excise, Allahabad ...Respondent
Dr. ARIJIT PASAYAT,
J.
1.
In
this appeal the only question that arises for consideration is whether there is
power for condonation of delay in filing an appeal under Section 35- G of the
Central Excise Act, 1944 (in short the `Act'). By judgment delivered in
Commissioner of Customs, Central Excise, Noida v. Punjab Fibres Ltd., Noida
(2008 (3) SCC 73) it was held that the High Court has no power to condone delay
in seeking reference under Section 35-H of the Act.
Doubting correctness
of the view reference was made to larger Bench. By judgment dated 27.3.2009 a
three-judge Bench in Commissioner of Customs & Central Excise v. M/s. Hongo
India (P) Ltd. & Anr. 2009 (4) SCALE 374 concurred with the view taken by
the two-judge Bench in Punjab Fibres case (supra). The decision has full
application to the present case also.
2.
That
being so this appeal deserves to be dismissed which we direct.
No costs.
........................................J.
(Dr. ARIJIT PASAYAT)
........................................J.
Back
