https://www.taxtmi.com/caselaws?id=1758 The court dismissed the main petition due to a delay of 1494 days in filing a Reference Petition under Section 35H(1) of the Central Excise Act, 1944. The petitioner's request for condonation of delay was rejected as there was no evidence to support their claim of pursuing another remedy. The court emphasized the need for timely legal proceedings and cited previous cases where similar applications were dismissed. Consequently, the court found the delay in this case unjustified and indicative of a negligent approach, leading to the dismissal of the main petition. en-us Mon, 10 Sep 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1758 The court dismissed the main petition due to a delay of 1494 days in filing a Reference Petition under Section 35H(1) of the Central Excise Act, 1944. The petitioner's request for condonation of delay was rejected as there was no evidence to support their claim of pursuing another remedy. The court emphasized the need for timely legal proceedings and cited previous cases where similar applications were dismissed. Consequently, the court found the delay in this case unjustified and indicative of a negligent approach, leading to the dismissal of the main petition. Case-Laws Central Excise Mon, 10 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1758