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<h1>Condonation of Delay in Filing Reference Applications</h1> The delay in filing reference applications was condoned, and the legal issue regarding the admissibility of Modvat credit on gate passes issued before a ... Reference to High Court - Limitation - Delay in filing The judgment pertains to condonation of delay in filing reference applications and referral of a legal issue to the Hon'ble Delhi High Court regarding the admissibility of Modvat credit on gate passes issued before a certain date. The delay in filing reference applications was condoned, and the legal issue was directed to be referred to the Hon'ble Delhi High Court for their opinion.