https://www.taxtmi.com/caselaws?id=48111 The High Court of Punjab & Haryana at Chandigarh dismissed a petition filed under Section 35H(1) of the Central Excise Act, 1944, due to a delay of 1494 days in filing the Reference Petition. The court found the delay to be a result of reckless and negligent behavior, rather than reasons beyond the petitioner's control. Emphasizing the lack of evidence to support the claim of pursuing another remedy in the High Court of Delhi, the court cited past cases where similar delays were not condoned. Consequently, the application for condonation of delay was dismissed, leading to the dismissal of the main petition based on the delay itself. en-us Mon, 10 Sep 2007 00:00:00 +0530 Mon, 02 Aug 2010 16:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48111 The High Court of Punjab & Haryana at Chandigarh dismissed a petition filed under Section 35H(1) of the Central Excise Act, 1944, due to a delay of 1494 days in filing the Reference Petition. The court found the delay to be a result of reckless and negligent behavior, rather than reasons beyond the petitioner's control. Emphasizing the lack of evidence to support the claim of pursuing another remedy in the High Court of Delhi, the court cited past cases where similar delays were not condoned. Consequently, the application for condonation of delay was dismissed, leading to the dismissal of the main petition based on the delay itself. Case-Laws Central Excise Mon, 10 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48111