M/S. CHAUDHARANA STEELS (P) LTD.versusTHE COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD

                            [2009] 8 S.C.R. 562


    A            M/S. CHAUDHARANA STEELS (P) LTD.
                                     V.
              THE COMMISSIONER OF CENTRAL EXCISE,
                             ALLAHABAD
                   (Civii Appeal No. 5389 of 2007)
    B
                                MAY 8, 2009
               [DR. ARIJIT PASAYAT AND ASOK KUMAR
                            GANGULY, JJ.]

    C       Cenfral Excise Act, 1944 - s. 35-G - Condonation of
        delay in filing appeal under - Power of - Held: High Court
        has no power to condone the delay.

          Commissioner of Customs, Central Excise, Naida v.
    D Punjab Fibres Ltd., Noida 2008 (3) SCC 73; Commissioner
      of Customs and Central Excise v. Mis. Hoga India (P) Ltd.
      and Anr. 2009 (4) SCALE 37 4, relied on.

                           Case Law Reference

    E       2008 (3) sec 13          Relied on.           Para 1
            2009 (4) SCALE 374       Relied on.           Para 1

            CIVIL APPELLATE JURISDICTION : Civil Appeal No.
        5389 of 2007.
    F
            From the Judgment & Order dated 27.07.2007 of the High
        Court of Judicature at Allahabad in Central Excise Appeal No.
        23 (D) of 2005.

          Pankaj Bhatia, Vivek Choudhary and Jainendra
'   G Maldahiyar (T. Mahipal) for the Appellants.

            Navin Prakash (8.V. Balaram Das) for the Respondents.

            The Judgment of the Court was delivered by

    H                               562
           CHAUDHARANA STEELS (P) LTD. v. COMMNR. OF 563
                 CENTRAL EXCISE, ALLAHABAD

               DR. ARIJIT PASAYAT, J. 1. In this appeal the only             A
        ~ question that arises for consideration is whether there is power
          for condonation of delay in filing an appeal under Section 35-
          G of the Central Excise Act, 1944 (in short the 'Act'). By
          judgment delivered in Commissioner of Customs, Central
          Excise, Noicja v. Punjab Fibres Ltd., Naida (2008 (3) SCC 73)      B
          it was helq that the High Court has no power to condone delay
          in seeking reference under Section 35-H of the Act. Doubting
          correctness of the view reference was made to larger Bench.


-         By judgment dated 27.3.2009 a three-judge Bench in
          Commissioner of Customs & Central Excise ~: Mis. Hongo
          India (P) Ltd. & Anr. 2009 (4) SCALE 374 concurred with the
          view t~ken by the two-judge Bench in Punjab Fibres case
                                                                             c

          (supra). The decision has full application to the present case
          also.

    •            2. That being so this appeal deserves to be dismissed       D
        ·· · which we direct. No costs.

          N.J                                        Appeal dismissed.