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of <h1>High Court lacks power to condone delay in seeking reference under Central Excise Act</h1> <h3>M/s. Chaudharana Steels (P) Ltd. Versus The Commissioner of Central Excise, Allahabad</h3> The Supreme Court held that the High Court lacks the power to condone delay in seeking reference under Section 35-H of the Central Excise Act, 1944. The ... Whether there is power for condonation of delay in filing an appeal under Section 35-G of the Central Excise Act, 1944 - held that the High Court has no power to condone delay in seeking reference under Section 35-H - That being so this appeal deserves to be dismissed The Supreme Court considered the power for condonation of delay in filing an appeal under Section 35-G of the Central Excise Act, 1944. Referring to previous judgments, the Court held that the High Court does not have the power to condone delay in seeking reference under Section 35-H of the Act. The appeal was dismissed with no costs.
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