https://www.taxtmi.com/caselaws?id=31799 The Supreme Court clarified that the High Court has the jurisdiction to condone delays in filing Reference Applications under Section 35H(1) of the Central Excise Act, 1944. It emphasized the advisory nature of the High Court's role and the absence of vested rights, contrary to the previous judgment's interpretation. The Court recommended a larger Bench for further deliberation on the issue, directing the matter to be placed before the Chief Justice for appropriate directions. en-us Thu, 04 Dec 2008 00:00:00 +0530 Sun, 25 Jan 2009 06:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31799 The Supreme Court clarified that the High Court has the jurisdiction to condone delays in filing Reference Applications under Section 35H(1) of the Central Excise Act, 1944. It emphasized the advisory nature of the High Court's role and the absence of vested rights, contrary to the previous judgment's interpretation. The Court recommended a larger Bench for further deliberation on the issue, directing the matter to be placed before the Chief Justice for appropriate directions. Case-Laws Central Excise Thu, 04 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31799