M-S. CHAUDHARANA STEELS (P) LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD

Citation: [2009] 8 S.C.R. 562

Court: Supreme Court of India

Bench: ARIJIT PASAYAT, A.K. GANGULY

Case summary

M-S. CHAUDHARANA STEELS (P) LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD.pdf

Judgment text

[2009] 8 S. C. R. 562 M/S. CHAUDHARANA STEELS (P) LTD. V. THE COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD (Civii Appeal No. 5389 of 2007) MAY 8, 2009 [DR. ARIJIT PASAYAT AND ASOK KUMAR GANGULY, JJ. ] Cenfral Excise Act, 1944 - s. 35-G - Condonation of delay in filing appeal under - Power of - Held: High Court has no power to condone the delay. Commissioner of Customs, Central Excise, Naida v. Punjab Fibres Ltd. , Noida 2008 (3) SCC 73; Commissioner of Customs and Central Excise v. Mis. Hoga India (P) Ltd. and Anr. 2009 (4) SCALE 374, relied on. Case Law Reference 2008 (3) sec 13 Relied on. Para 1 2009 (4) SCALE 374 Relied on. Para 1 CIVIL APPELLATE JURISDICTION : Civil Appeal No. 5389 of 2007. From the Judgment & Order dated 27. 07. 2007 of the High Court of Judicature at Allahabad in Central Excise Appeal No. 23 (D) of 2005. Pankaj Bhatia, Vivek Choudhary and Jainendra ' Maldahiyar (T. Mahipal) for the Appellants. Navin Prakash (8. V. Balaram Das) for the Respondents.

The Judgment of the Court was delivered by CHAUDHARANA STEELS (P) LTD. v. COMMNR. OF 563 CENTRAL EXCISE, ALLAHABAD 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, Noicja v. Punjab Fibres Ltd. , Naida (2008 (3) SCC 73) it was helq 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 ~: Mis. Hongo India (P) Ltd. & Anr. 2009 (4) SCALE 374 concurred with the view t~ken 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. N. J Appeal dismissed.