High Court lacks power to condone delay in seeking reference under Central Excise Act

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 appeal was dismissed without costs.

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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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