M/s. Goodearth Steels Pvt. Ltd. v. Commnr. Of Central Excise, Kanpur
2008-02-14
ARIJIT PASAYAT, P.SATHASIVAM
body2008
DigiLaw.ai
judgment Dr. Arijit Pasayat, J. – 1.In these appeals, the only question that arises for consideration is whether there was power for condonation of delay in seeking a reference under Section 35-H of the Central Excise Act, 1944. By our judgment delivered separately in Civil Appeal No. 4647 of 2007 we hold that this is not permissible. That being so, these appeals deserve to be dismissed which we direct. No costs. ***********