COMMNR. OF CUSTOMS, CENTRAL EXCISE, NOIDA versus M/S PUNJAB FIBRES LTD., NOIDA

COMMNR. OF CUSTOMS, CENTRAL EXCISE, NOIDA versus M/S PUNJAB FIBRES LTD., NOIDA

The High Court has no power to condone the delay in filing reference applications under Section 35-H of the Central Excise Act, 1944, as there is no statutory provision enabling such condonation, and the legislature's intention is clear by providing for condonation elsewhere, but omitting it here.

Source-derived case information.

Parties
Appellant: Commissioner of Customs, Central Excise, Noida; Respondent: M/s Punjab Fibres Ltd., Noida
Jurisdiction
India
Judgment Date
14 February 2008
Procedural Posture
Civil Appeal / Supreme Court Final Judgment
Outcome
Appeals dismissed
Legal Topics
Central Excise, Limitation, Reference Application, Jurisdiction of High Court
Tax Law Central Excise Limitation Reference Application Jurisdiction of High Court

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Parties

Commissioner of Customs, Central Excise, Noida

Appellant

M/s Punjab Fibres Ltd., Noida

Respondent

Procedural Posture

Civil Appeal / Supreme Court Final Judgment

Legal Issues

  1. 1 Whether the High Court has power to condone the delay in presentation of the reference under Section 35-H of the Central Excise Act, 1944

Ratio Decidendi

The High Court has no power to condone the delay in filing reference applications under Section 35-H of the Central Excise Act, 1944, as there is no statutory provision enabling such condonation, and the legislature's intention is clear by providing for condonation elsewhere, but omitting it here.

Court Disposition

Appeals dismissed

Orders

  • No power for condonation of delay in filing reference application under Section 35-H of the Central Excise Act, 1944
  • No order as to costs