https://www.taxtmi.com/caselaws?id=47849 The court held that Section 5 of the Limitation Act cannot be invoked to condone delays in filing reference applications under Section 35H of the Central Excise Act. The application for condonation of delay was rejected, emphasizing that the Central Excise Act is a special statute with its own limitation provisions. The court concurred with the view that the Act does not allow for the application of general provisions of the Limitation Act in such cases. en-us Tue, 13 Sep 2005 00:00:00 +0530 Sat, 31 Jul 2010 12:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47849 The court held that Section 5 of the Limitation Act cannot be invoked to condone delays in filing reference applications under Section 35H of the Central Excise Act. The application for condonation of delay was rejected, emphasizing that the Central Excise Act is a special statute with its own limitation provisions. The court concurred with the view that the Act does not allow for the application of general provisions of the Limitation Act in such cases. Case-Laws Central Excise Tue, 13 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47849