https://www.taxtmi.com/caselaws?id=203975 The Calcutta High Court dismissed an application for condonation of delay of 855 days in filing a reference application under Section 35H(1) of the Central Excise Act, 1944. The court found the explanation for the delay insufficient, as no supporting documents were provided. The tax effect involved was only Rs. 15,000. The application and appeal were dismissed, with parties instructed to act on a xerox signed copy of the order. en-us Mon, 06 Dec 2010 00:00:00 +0530 Wed, 05 Jun 2013 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203975 The Calcutta High Court dismissed an application for condonation of delay of 855 days in filing a reference application under Section 35H(1) of the Central Excise Act, 1944. The court found the explanation for the delay insufficient, as no supporting documents were provided. The tax effect involved was only Rs. 15,000. The application and appeal were dismissed, with parties instructed to act on a xerox signed copy of the order. Case-Laws Central Excise Mon, 06 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203975