COMMISSIONER OF CENTRAL EXCISE Vs. SALORA INTERNATIONAL

JUDGEMENT

(1.) This is an application for condonation of delay under Section 5 of the Limitation Act in filing the above reference application under the Central Excise Act 1944 (hereinafter referred to as the Act) in this Court. The office has reported that the present reference application is beyond time by 73 days.

(2.) The present application was heard along with the other cases Involving the similar issue so far as it relates to- the disposal of the application for condonation of delay is concerned.

(3.) Heard Shri . S.P. Kesarwani, the learned standing counsel and Shri Subodh Kumar, the learned standing counsel for the Union of India in support of the contention that this Court has power to condone the delay in late filing of the reference application under Section 35H(1) of the Central Excise Act (hereinafter to referred as the Act) by invoking the provisions of Section 5 of the Limitation Act 1963. Shri A.P. Mathur, the learned counsel for the assessee submitted that in view of the decision of Division Bench of this Court dated 4th of June, 2004 in C.E. Reference Application No. (8) of 2004 Good Earth Steel Pvt. Ltd. v. Commissioner of Central Excise, Section 5 of the Limitation Act has no application in reference application filed under Section 35H of the Central Excise Act 1944 and as such High Court has no power to condone the delay in filing the reference application.