M/s. Chaudharana Steels (P) Ltd. v. the Commissioner of Central Excise, Allahabad

Judgment

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 Maldahiyar (T. Mahipal) for the Appellants. Navin Prakash (8.V. Balaram Das) for the Respondents. The Judgment of the Court was delivered by CHAUDHARANA STEELS (P) LTD. v. COMMNR. OF 563 CENTRAL EXCISE, ALLAHABAD DR. ARIJIT PASAYAT, J. 1. 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'). By judgment delivered in Commissioner of Customs, Central Excise, Noicja v. Punjab Fibres Ltd., Naida (2008 (3) SCC 73) 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 ·· · which we direct. No costs. Appeal dismissed.