COMMISSIONER OF CUSTOMS & CENTRAL EXCISE versus M/S. HONGO INDIA (P) LTD. & ANR.

COMMISSIONER OF CUSTOMS & CENTRAL EXCISE versus M/S. HONGO INDIA (P) LTD. & ANR.

The High Court has no power to condone the delay in filing a reference application under unamended Section 35H(1) of the Central Excise Act, 1944 beyond the prescribed period of 180 days, and Section 5 of the Limitation Act is excluded by the scheme of the Central Excise Act.

Parties
Appellant: Commissioner of Customs & Central Excise; Respondent: M/S. Hongo India (P) Ltd.; Respondent: Another (unspecified)
Jurisdiction
India
Judgment Date
27 March 2009
Procedural Posture
Civil Appeal / Appeal From Decision of the Allahabad High Court Dismissing Reference Application as Barred by Limitation
Outcome
Appeals dismissed
Legal Topics
Condonation of Delay, Limitation, Appeals, Reference Application, Interpretation of Statutes
Taxation Customs & Excise Statutory Interpretation Condonation of Delay Limitation Appeals Reference Application Interpretation of Statutes

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 2 Authorities cited 10 Party arguments 2
Sign in to unlock

Parties

Commissioner of Customs & Central Excise

Appellant

M/S. Hongo India (P) Ltd.

Respondent

Another (unspecified)

Respondent

Procedural Posture

Civil Appeal / Appeal From Decision of the Allahabad High Court Dismissing Reference Application as Barred by Limitation

Legal Issues

  1. 1 Whether the High Court has power under Section 5 of the Limitation Act, 1963 to condone delay in filing a reference application under Section 35H(1) of the unamended Central Excise Act, 1944 beyond the prescribed period of 180 days

Ratio Decidendi

The High Court has no power to condone the delay in filing a reference application under unamended Section 35H(1) of the Central Excise Act, 1944 beyond the prescribed period of 180 days, and Section 5 of the Limitation Act is excluded by the scheme of the Central Excise Act.

Court Disposition

Appeals dismissed

Orders

  • High Court's dismissal of reference application on ground of limitation is confirmed
  • No costs