https://www.taxtmi.com/caselaws?id=3023 The Supreme Court held that the High Court lacks the authority to condone delays in filing reference applications under Section 35-H of the Central Excise Act, 1944. The Court emphasized the absence of provisions for condonation of delay in Section 35-H, contrasting it with other sections allowing such discretion. It highlighted the legislative intent to restrict the power to condone delays in filing reference applications. The judgment underscored the relevance of the Limitation Act, 1963 and principles governing accrued rights and procedural laws in determining the scope of condonation of delays. en-us Thu, 14 Feb 2008 00:00:00 +0530 Fri, 06 Dec 2013 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3023 The Supreme Court held that the High Court lacks the authority to condone delays in filing reference applications under Section 35-H of the Central Excise Act, 1944. The Court emphasized the absence of provisions for condonation of delay in Section 35-H, contrasting it with other sections allowing such discretion. It highlighted the legislative intent to restrict the power to condone delays in filing reference applications. The judgment underscored the relevance of the Limitation Act, 1963 and principles governing accrued rights and procedural laws in determining the scope of condonation of delays. Case-Laws Central Excise Thu, 14 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3023