M/S. GOODEARTH STEELS PVT. LTD. vs COMMNR. OF CENTRAL EXCISE, KANPUR

The Supreme Court addressed the issue of whether there exists a power for condonation of 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. Consequently, the appeals were dismissed with no order as to costs.