Application for Delay in Filing Reference Dismissed under Central Excise Act The Calcutta High Court dismissed an application for condonation of delay of 855 days in filing a reference application under Section 35H(1) of the ...
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Application for Delay in Filing Reference Dismissed under Central Excise Act
The Calcutta High Court dismissed an application for condonation of delay of 855 days in filing a reference application under Section 35H(1) of the Central Excise Act, 1944. The court found the explanation for the delay insufficient, as no supporting documents were provided. The tax effect involved was only Rs. 15,000. The application and appeal were dismissed, with parties instructed to act on a xerox signed copy of the order.
The Calcutta High Court dismissed an application for condonation of delay of 855 days in filing a reference application under Section 35H(1) of the Central Excise Act, 1944. The court found the explanation for the delay insufficient, as no supporting documents were provided. The tax effect involved was only Rs. 15,000. The application and appeal were dismissed, with parties instructed to act on a xerox signed copy of the order.
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