HIGH COURTS CANNOT OVERLOOK DELAY IN FILLING EXCISE APPEALS

The Supreme Court has reiterated that high courts have no power to condone delay in filing an appeal under section 35-G of the Central Excise Act. This question was raised in the case of Chaudharana steels (P) Ltd vs. The Commissioner of Central Excise, Allahabad. The Supreme Court pointed out that in one of its earlier judgment, Commissioner of Customs, Central Excise, Noida vs. Punjab Fibres Ltd, the court had held last year that high courts have no power to condone delay in seeking reference under Section 35-H of the Act. Doubting the correctness of that view, a reference was made to a larger bench. A three-judge bench then upheld the view of the Punjab Fibres judgment in March this year in the case of Commissioner of Customs & Central Excise vs. Hongo India (P) Ltd. Thus the Supreme Court said while dismissing the appeal that there was no doubt about this question after the judgement in the Hongo India case.