2011 (12) TMI 508 - HC - Central Excise

Condonation of 425-day appeal delay under Central Excise Act

The High Court of Punjab and Haryana condoned a 425-day delay in filing an appeal under Section 35G of the Central Excise Act, 1944. The appeal was ... Substantial question of law - binding precedent - limitation and condonationSubstantial question of law - binding precedent - Whether any substantial question of law arises for consideration in the appeal in view of the Supreme Court's decision relied upon by the Tribunal - HELD THAT: - The Court recorded that the questions of law framed by the appellant concerning the Tribunal's approach to condonation of delay and related matters did not require adjudication because the Tribunal had relied on the Supreme Court's decision in Singh Enterprises v. Commissioner of Central Excise, Jamshedpur and that precedent governed the issue. On that footing the High Court held that no substantial question of law arose for its consideration and therefore there was no room to entertain the contested substantial questions framed by the appellant. The Court proceeded to dismiss the petition accordingly.No substantial question of law arises in view of the binding Supreme Court precedent relied upon by the Tribunal; petition dismissed.Final Conclusion: Appeal dismissed as no substantial question of law arises for consideration because the Tribunal had correctly acted in reliance upon the binding Supreme Court decision; the High Court declined to entertain the questions framed by the appellant. The High Court of Punjab and Haryana condoned a delay of 425 days in filing an appeal under Section 35G of the Central Excise Act, 1944. The appeal was dismissed as no substantial question of law arose for consideration based on a Supreme Court judgment.