REPORTABLE

N THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 5389 OF 2007

M/s.  Chaudharana Steels (P) Ltd.  ...Appellant

Versus

 The Commissioner of Central Excise, Allahabad  ...Respondent

J U D G M E N T

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,  Noida v.  Punjab  

Fibres Ltd., Noida (2008 (3) SCC 73) it was held 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 v. M/s. Hongo India (P) Ltd. & Anr. 2009 (4) SCALE 374  

concurred with the view taken 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.  

………………………………….J. (Dr. ARIJIT PASAYAT)

………………………………….J. (ASOK KUMAR GANGULY)

New Delhi, May 08, 2009

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