Supreme Court of India
Commnr. of Customs, Central Excise, Noida v. M/s Punjab Fibres Ltd., Noida
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5 Supreme Court benches have cited this judgment.
From the headnote
r'I ... Central Excise Act, 1944 - s. 35- - Reference application - Delay in filing - Power of High Court to condone the delay - Scope of - Held: High Court does not have the c power to condone the delay in filing reference application since there exist no such provision in s. 35- . The question which arose for consideration in these appeals was whether the High Court has power to condone the delay in presentation of the reference under Section 35- of the Central Excise Act, 1944. Dismissing the appeals, the Court HELD: Section 35- of the Central Excise Act, 1944 provides for an appeal to the
Authorities it was built on
Where later benches applied it
- 2011 Ketan V. Parekh v. Special Director, Directorate of Enforcement and Another.
- 2010 Chattisgarh State Electricity Board v. Central Electricity Regulatory Commission and Ors.
- 2019 Superintending Engineer/ Dehar Power House Circle Bhakra Beas Management Board (pw) Slapper & Another v. Excise and Taxation Officer, Sunder Nagar/ Assessing Authority
- 2009 M/s. Chaudharana Steels (p) Ltd. v. The Commissioner of Central Excise, Allahabad
- 2009 Commissioner of Customs & Central Excise v. M/s. Hongo India (p) Ltd. & Anr.
Of those, 2 relied on · 3 mentioned
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