Steels Pvt. Ltd Vs. Commnr. of Central Excise, Kanpur  Insc 187 (14 February 2008)
Arijit Pasayat & P. Sathasivam
APPEAL NOS. 699-700 OF 2006 (With Civil Appeal Nos. 3560 of 2006, 4245, 4675
and 4676 of 2007) Dr. ARIJIT PASAYAT, J.
these appeals, the only question that arises for consideration is whether there
was power for condonation of delay in seeking a reference under Section 35-H of
the Central Excise Act, 1944. By our judgment delivered separately in Civil
Appeal No. 4647 of 2007 we hold that this is not permissible.
being so, these appeals deserve to be dismissed which we direct.