M/S Goodearth Steels Pvt. Ltd Vs. Commnr. of Central Excise, Kanpur [2008] Insc 187 (14 February 2008)

Dr. Arijit Pasayat & P. Sathasivam

CIVIL APPEAL NOS. 699-700 OF 2006 (With Civil Appeal Nos. 3560 of 2006, 4245, 4675 and 4676 of 2007) Dr. ARIJIT PASAYAT, J.

1. In 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.

That being so, these appeals deserve to be dismissed which we direct.

No costs.

 

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