Amendment in Section 35G / 35H of Central Excise Act and Section 130 / 130A of Customs Act regarding powers of the High Court to condone delay in filing Appeal / Reference Application - Reg.

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....n filing Appeal / Reference Application - Reg. CIRCULAR NO. 895/15/2009-CX. Dated: August 27, 2009 Sub:- Amendment in Section 35G / 35H of Central Excise Act and Section 130 / 130A of Customs Act regarding powers of the High Court to condone delay in filing Appeal / Reference Application - Reg. Attention is invited to Section 86 & 107 of the Finance Act, 2009 vide which amendment with effect f....

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.... not filing the same within that period. The Notes on Clauses to the Finance Bill, 2009 may also be referred to in this regard. 2. In respect of pending Appeals / Applications filed with delay, if any, amendments as above may be brought to the notice of the Court by way of filing of Interim Application. Further, in respect of Appeals / Applications filed with delay by the Commissionerate which we....