Power to condone delay beyond 180 days by High Court in application/appeals filed under Section 35H and 35G of Central Excise Act, 1944 - Larger Bench decision of Supreme Court in the case of Commissioner of Customs & Central Excise Vs. Hongo India Pvt. Ltd.

Power to condone delay beyond 180 days by High Court in application/appeals filed under Section 35H and 35G of Central Excise Act, 1944 - Larger Bench decision of Supreme Court in the case of Commissioner of Customs & Central Excise Vs. Hongo India Pvt. Ltd. - reg. https://www.taxtmi.com/circulars?id=5913 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. en-us Thu, 21 May 2009 00:00:00 +0530 Tue, 26 May 2009 10:28:00 +0530 TaxTMI RSS Generator Power to condone delay beyond 180 days by High Court in application/appeals filed under Section 35H and 35G of Central Excise Act, 1944 - Larger Bench decision of Supreme Court in the case of Commissioner of Customs & Central Excise Vs. Hongo India Pvt. Ltd. - reg. https://www.taxtmi.com/circulars?id=5913 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. Circulars Central Excise Thu, 21 May 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5913