COMMR.OF CUSTOMS,CENTRAL EXERCISE,NOIDA vs M/S PUNJAB FIBRES LTD.,NOIDA

The Supreme Court ruled that the High Court lacks the authority to condone delays in filing reference applications under Section 35-H of the Central Excise Act, 1944. The Court emphasized that the absence of a specific provision for condonation in Section 35-H indicates legislative intent against allowing such delays. The decision aligns with the precedent set in M/s Singh Enterprises v. Commissioner of Central Excise, which similarly addressed limitations under the Act, affirming that the High Court's dismissal of the reference applications was justified.