COMMISSIONER OF CUSTOMS & CENTRAL EXCISE vs M/S HONGO INDIA(P) LTD.

The Supreme Court addressed whether the High Court has the authority to condone delays in filing 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 noted that the High Court's advisory jurisdiction under Section 35H does not extend to condoning such delays, affirming the High Court's dismissal of reference applications as barred by limitation. The matter was referred to a larger bench for further clarification on this jurisdictional issue.