LawDistill
Supreme Court of India

M/S. GOODEARTH STEELS PVT. LTD vs COMMNR. OF CENTRAL EXCISE, KANPUR on 14 February, 2008

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C.A. No.-000699-000700 - 2006Official PDFBench Arijit Pasayat, Palanisamy SathasivamAdvocates ASHOK KUMAR SINGH | P. PARMESWARAN
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:
J U D G M E N T

CIVIL APPEAL NOS. 699-700 OF 2006 (With Civil Appeal Nos. 3560 of 2006, 4245, 4675 and 4676 of 2007)

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.