Commissioner Of Customs & Central ... vs M/S Hongo India(P) Ltd.& Anr

The Supreme Court addressed whether the High Court has the authority to condone delays in reference applications under unamended Section 35H(1) of the Central Excise Act, 1944, beyond the prescribed period by invoking Section 5 of the Limitation Act, 1963. The Court found that the High Court lacks such power, affirming the dismissal of reference applications as barred by limitation. This ruling clarifies the jurisdictional limits of the High Court concerning delay in filing under the Central Excise Act.