https://www.taxtmi.com/caselaws?id=190585 Retrospective insertion of section 35H(2A) of the Central Excise Act, 1944 empowered the High Court to condone delay in filing a Reference Application under section 35H(1), and the provision had to be treated as operative from the date it was stated to take effect. The High Court's view that it lacked power to condone delay was therefore incorrect. The delay in the reference application was held condonable, the impugned order was set aside, and the matter was remitted to the High Court for decision on merits. en-us Fri, 20 Nov 2015 00:00:00 +0530 Sun, 19 Feb 2017 23:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190585 Retrospective insertion of section 35H(2A) of the Central Excise Act, 1944 empowered the High Court to condone delay in filing a Reference Application under section 35H(1), and the provision had to be treated as operative from the date it was stated to take effect. The High Court's view that it lacked power to condone delay was therefore incorrect. The delay in the reference application was held condonable, the impugned order was set aside, and the matter was remitted to the High Court for decision on merits. Case-Laws Central Excise Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190585