HIGH COURTS POWER TO CONDONE DELAY
SUPREME COURT OF INDIA while dismissing the Civil Appeal No. 6389 of 2007 on 8/5/09 in re: CHAUDHARANA STEELS (P) LTD vs CCEX ALLAHABAD held that 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 judgement delivered in COMMISSIONER OF CUSTOMS CENTRAL EXCISE NOIDA vs PUNJAB FIBRES LTD NOIDA [2008--3--SCC--73] it was held that the High Court has no power to condine delay in seeking reference under Sec 35 H of the Act. Doubting correctness of the view reference was made to larger Bench. By judgement dt. 27/03/09 a three-judge Bench in COMMISSIONER OF CUSTOMS & CENTRAL EXCISE vs 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.
With the above decision of the Supreme Court of India, the decision on the power of the High Courts to condone delay is now settled once and for all.
[for full text of the judgement please visit http://www.taxesinindia.com and click on the citation taxind_2009_sc_ca_5389]
SUPREME COURT JUDGEMENT
VENKATRAMAN RAGGHUPATHY, Web admin.
