M/s Goodearth Steels Pvt. Ltd v. Commnr. Of Central Excise, Kanpur

Supreme Court of India · 14 Feb 2008
Dr. Arijit Pasayat; P. Sathasivam
Civil Appeal Nos. 699-700 of 2006
tax appeal_dismissed Significant

AI Summary

The Supreme Court ruled that delay in seeking a reference under Section 35-H of the Central Excise Act, 1944 cannot be condoned, dismissing the appeals accordingly.

Full Text
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http://JUDIS.NIC.IN SUPREME COURT OF INDIA
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:
JUDGMENT
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.