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Judgment
5 paragraphs · 223 wordsArijit Pasayat, J.—In these appeals, the only question that arises for consideration is whether there is power for condonation of delay in seeking a reference u/s 35H of the Central Excise Act, 1944. By judgment delivered separately in Civil Appeal No. 4647 of 2007 we held that this is not permissible.
It was inter alia held as follows:
At this juncture, it would be appropriate to take note of Section 35B(3) which provides for an appeal to the Appellate Tribunal which specifically says that it has to be within three months from the date on which the Section 35B permites the Appellate Tribual to admit an appeal even after the aforesaid period of limitation prescribed in Sub-section (3) expired if the Tribunal is satisfied that there was sufficient cause for not filing the appeal within the prescribed time. Similar is the position for cross-dejection under Sub-section (4). No such provision for condonation of dely exists in Section 35H(1). In other words, the legislative intent is clear that the Parliament never intended that delay in filing the reference application u/s 35H(1) could be condoned.
It is also to be noted that u/s 35E(3) provision for limitation has been provided. Here again, the outer limit for condonation has been indicated.
That being so, these appeals deserve to be dismissed which we direct. No costs.