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CASE NO.: Appeal (civil)  699-700 of 2006

PETITIONER: M/s Goodearth Steels Pvt. Ltd

RESPONDENT: Commnr. Of Central Excise, Kanpur

DATE OF JUDGMENT: 14/02/2008

BENCH: Dr. ARIJIT PASAYAT & P. SATHASIVAM

JUDGMENT: J U D G M E N T

CIVIL APPEAL NOS. 699-700 OF 2006 (With Civil Appeal Nos. 3560 of 2006, 4245, 4675 and 4676 of 2007)

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.