A
B
[2009] 8 S.C.R. 562
M/S. CHAUDHARANA STEELS (P) LTD.
V.
THE COMMISSIONER OF CENTRAL EXCISE,
ALLAHABAD
(Civii Appeal No. 5389 of 2007)
MAY 8, 2009
[DR. ARIJIT PASAYAT AND ASOK KUMAR
GANGULY, JJ.]
C
Cenfral Excise Act, 1944 - s. 35-G - Condonation of
delay in filing appeal under - Power of - Held: High Court
has no power to condone the delay.
Commissioner of Customs, Central Excise, Naida v.
D Punjab Fibres Ltd., Noida 2008 (3) SCC 73; Commissioner
of Customs and Central Excise v. Mis. Hoga India (P) Ltd.
and Anr. 2009 (4) SCALE 37 4, relied on.
E
F
Case Law Reference
2008 (3) sec 13
Relied on.
2009 (4) SCALE 374
Relied on.
Para 1
Para 1
CIVIL APPELLATE JURISDICTION : Civil Appeal No.
5389 of 2007.
From the Judgment & Order dated 27.07.2007 of the High
Court of Judicature at Allahabad in Central Excise Appeal No.
23 (D) of 2005.
Pankaj Bhatia, Vivek Choudhary and Jainendra
'
G Maldahiyar (T. Mahipal) for the Appellants.
H
Navin Prakash (8.V. Balaram Das) for the Respondents.
The Judgment of the Court was delivered by
562
-
•
CHAUDHARANA STEELS (P) LTD. v. COMMNR. OF 563
CENTRAL EXCISE, ALLAHABAD
DR. ARIJIT PASAYAT, J. 1. In this appeal the only
A
~ question that arises for consideration is whether there is power
for condonation of delay in filing an appeal under Section 35-
G of the Central Excise Act, 1944 (in short the 'Act'). By
judgment delivered in Commissioner of Customs, Central
Excise, Noicja v. Punjab Fibres Ltd., Naida (2008 (3) SCC 73)
B
it was helq that the High Court has no power to condone delay
in seeking reference under Section 35-H of the Act. Doubting
correctness of the view reference was made to larger Bench.
By judgment dated 27.3.2009 a three-judge Bench in
Commissioner of Customs & Central Excise ~: Mis. Hongo c
India (P) Ltd. & Anr. 2009 (4) SCALE 374 concurred with the
view t~ken by the two-judge Bench in Punjab Fibres case
(supra). The decision has full application to the present case
also.
2. That being so this appeal deserves to be dismissed
D
·· · which we direct. No costs.
N.J
Appeal dismissed.
Lex