Goodearth Steels (P) Ltd. v. Commissioner Of Central Excise, Kanpur .

Dr. Arijit Pasayat, J.— In these appeals, the only question that arises for consideration is whether there is power for condonation of delay in seeking a reference under Section 35-H of the Central Excise Act, 1944. By judgment delivered separately in Civil Appeal No. 4647 of 2007 (2008) 3 SCC 73 we held that this is not permissible. It was inter alia held as follows:

“6. At this juncture, it would be appropriate to take note of Section 35-B(3) which provides for an appeal to the Appellate Tribunal which specifically says that it has to be within three months from the date on which the impugned order is communicated. But sub-section (5) of Section 35-B permits the Appellate Tribunal to admit an appeal even after the aforesaid period of limitation prescribed in sub-section (3) expired if the Tribunal is satisfied that there was sufficient cause for not filing the appeal within the prescribed time. Similar is the position for cross-objection under sub-section (4). No such provision for condonation of delay exists in Section 35-H(1). In other words, the legislative intent is clear that Parliament never intended that delay in filing the reference application under Section 35-H(1) could be condoned.

7. It is also to be noted that under Section 35-E(3) provision for limitation has been provided. Here again, the outer limit for condonation has been indicated.”

2. That being so, these appeals deserve to be dismissed which we direct. No costs.