https://www.taxtmi.com/caselaws?id=32749 SC held that the 180-day limitation in unamended s.35H(1) CEA is absolute and cannot be extended by s.5 Limitation Act; the legislative scheme shows a deliberate, different time structure for appeals and references, leaving no power to condone delay beyond 180 days. The High Court correctly dismissed the reference as barred by limitation, and the SC affirmed that courts lack authority to enlarge the statutory period under s.5. All appeals were dismissed. en-us Fri, 27 Mar 2009 00:00:00 +0530 Thu, 04 Sep 2025 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32749 SC held that the 180-day limitation in unamended s.35H(1) CEA is absolute and cannot be extended by s.5 Limitation Act; the legislative scheme shows a deliberate, different time structure for appeals and references, leaving no power to condone delay beyond 180 days. The High Court correctly dismissed the reference as barred by limitation, and the SC affirmed that courts lack authority to enlarge the statutory period under s.5. All appeals were dismissed. Case-Laws Central Excise Fri, 27 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32749