Commnr. Of Customs, Central ... vs M/S Punjab Fibres Ltd., Noida

The Supreme Court held that the High Court lacks the power to condone the delay in filing a reference application under Section 35-H(1) of the Central Excise Act, 1944, as there is no provision for such condonation in the Act. The Court emphasized that the legislative intent was clear, indicating that Parliament did not intend for delays in filing under Section 35-H to be excused, contrasting it with Section 35-G which allows for condonation under certain circumstances. Consequently, the appeals were dismissed, affirming the High Court's decision.