Delay condonation in High Court restricted; statutory limitation governs appeals and references with limited procedural recourse. The Supreme Court's Larger Bench held that the High Court has no power to condone delay beyond the statutory limitation for a reference application under unamended Section 35H(1) of the Central Excise Act, 1944, and made analogous observations concerning unamended Section 35G appeals. The Board will seek to file a review petition. Under the amended Section 35G, appeals must be filed within the stipulated period, but subsection (9) allows application of the Code of Civil Procedure provisions to High Court appeals. Sections 130 and 130A of the Customs Act are pari materia and require similar treatment.