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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Supreme Court Rules High Courts Can't Extend Deadlines Beyond 180 Days u/s 35H(1) of Central Excise Act.</h1> The Supreme Court's Larger Bench decision in the case of Commissioner of Customs & Central Excise vs. Hongo India Pvt. Ltd. determined that the High Court cannot condone delays beyond 180 days for filing reference applications under the unamended Section 35H(1) of the Central Excise Act, 1944. Similar observations apply to Section 35G concerning appeals. The Board is seeking a review petition. Appeals under the current Section 35G must be filed within 180 days, but if delayed, courts may consider the Code of Civil Procedure, 1908 provisions. Sections 130 and 130A of the Customs Act, 1962, are analogous to these sections.
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