M/S Goodearth Steels Pvt. Ltd vs Commnr. Of Central Excise, Kanpur

The Supreme Court addressed the issue of whether there exists a power to condone delay in seeking a reference under Section 35-H of the Central Excise Act, 1944. The Court concluded that such power is not permissible, thereby affirming the dismissal of the appeals. The judgment emphasizes the strict adherence to statutory timelines as prescribed by the Act.