Chaudharana Steels Private Limited v. Commissioner Of Central Excise, Allahabad .

Dr. Arijit Pasayat, J.— In this appeal the only 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”).

2. By judgment delivered in CCE & Customs v. Punjab Fibres Ltd. (2008) 3 SCC 73 it was held 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.

3. By judgment dated 27-3-2009 a three-Judge Bench in CCE & Customs v. Hongo India (P) Ltd. (2009) 5 SCC 791, (2009) 4 Scale 374 concurred with the view taken by the two-Judge Bench in Punjab Fibres case (2008) 3 SCC 73. The decision has full application to the present case also.

4. That being so this appeal deserves to be dismissed which we direct. No costs.