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<h1>Finance Bill 2009 Amends Excise Act, Allows High Court to Admit Late Appeals With Valid Cause Since 2003</h1> Clause 107 of the Finance (No. 2) Bill, 2009, amends section 35G of the Central Excise Act by inserting a new sub-section (2A). This amendment, effective retrospectively from July 1, 2003, authorizes the High Court to admit appeals filed after the 180-day period if there is sufficient cause for the delay. This change addresses previous judicial interpretations that denied High Courts the power to condone such delays. The amendment is procedural and applies to all pending appeals and review petitions before the Supreme Court or High Courts.