Supreme Court of India
Commissioner of Customs & Central Excise v. M/s. Hongo India (p) Ltd. & Anr.
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2 Supreme Court benches have cited this judgment.
From the headnote
Limitation Act, 1963: s.5 - Condonation of delay- High Court's power under c s.5 to condone delay in filing reference application under s.35H(1) of the unamended Central Excise Act, beyond the period of 180 days - Held: Time limit prescribed under s.35H(1) is absolute and unextendable under s.5- Delay after • prescribed period of 180 days thus not condonable - It is the duty of the court to respect legislative intent and by giving liberal interpretation, limitation cannot be extended by invoking s. 5 of the Act - Central Excise Act, 1944 - s.35H(1)(before Act 4912005) - Interpretation of
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Where later benches applied it
- 2025 My Preferred Transformation & Hospitality Pvt. Ltd. & Anr. v. M/s Faridabad Implements Pvt. Ltd.
- 2021 Sridevi Datla v. Union of India and Ors.
Of those, 2 referred to
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