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

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.