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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Dismissal of Main Petition Due to Delay in Filing Reference Petition</h1> The court dismissed the main petition due to a delay of 1494 days in filing a Reference Petition under Section 35H(1) of the Central Excise Act, 1944. The ... Condonation of delay - reference of question of law under Section 35H(1) of the Central Excise Act, 1944 - pursuit of alternative remedy in bonafide belief - reckless and negligent prosecutionCondonation of delay - pursuit of alternative remedy in bonafide belief - reckless and negligent prosecution - Application for condonation of delay in presentation of the reference petition was dismissed and the main petition was dismissed on the ground of delay. - HELD THAT: - The petition under Section 35H(1) seeking reference of a question of law was filed with a delay of 1494 days. The application for condonation of delay relied on an asserted pursuit of an alternative remedy in the High Court of Delhi and on a bonafide belief that proceedings were pending there. The Court observed that no proceedings before the Delhi High Court were placed on record and it was not shown how the period of delay was spent in pursuing that remedy. Even on a liberal view, the inordinate delay could not be attributed to causes beyond the applicants' control and indicated reckless and negligent prosecution. Reliance was placed on the Court's earlier dismissals in similar circumstances to underline that such unexplained protracted delay is not permissible. For these reasons the application for condonation was held devoid of merit and the petition was dismissed on the ground of delay.Application for condonation of delay dismissed; main petition dismissed on the ground of delay.Final Conclusion: The application for condonation of 1494 days' delay was dismissed as devoid of merit for failure to demonstrate bona fide pursuit of an alternative remedy or causes beyond control; consequently the reference petition under Section 35H(1) was dismissed on the ground of delay. Issues: Delay in filing Reference Petition under Section 35H(1) of the Central Excise Act, 1944In this judgment, the primary issue at hand is the delay of 1494 days in filing a Reference Petition under Section 35H(1) of the Central Excise Act, 1944. The petitioner sought condonation of delay, citing pursuing another remedy under a bonafide belief as the reason for the delay. However, the court noted that there was no evidence of the case being listed before the High Court of Delhi as claimed by the petitioner. The court found the delay to be inordinate and not justified, indicating a reckless and negligent manner of pursuing the case.The court analyzed previous cases where applications for condonation of delay were dismissed under similar circumstances, emphasizing the importance of timely and diligent legal proceedings. The court highlighted the dismissal of the application for condonation of delay in this case, drawing on precedents to support its decision. Ultimately, the court dismissed the main petition on the grounds of the delay in filing it, as the application for condonation of delay was deemed devoid of merit.

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        ActsIncome Tax
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