Condonation of delay in reference proceedings under the Central Excise Act was held impermissible under the statute.

Delay could not be condoned for filing a reference under Section 35-H of the Central Excise Act, 1944, because the statute did not permit such condonation. The Court noted that the issue had already been answered in a companion judgment delivered separately, and the operative legal position was that the reference mechanism was time-bound without scope for extension on delay grounds.

---

---

Issues: Whether delay could be condoned in seeking a reference under Section 35-H of the Central Excise Act, 1944.

Analysis: The issue stood answered by the Court in the companion judgment delivered separately, where it was held that the statute did not permit condonation of delay in filing such a reference.

Conclusion: Condonation of delay in seeking a reference under Section 35-H of the Central Excise Act, 1944 was not permissible.

---