M/S. Chaudharana Steels (P) Ltd vs Commissioner Of Cent.Excise, ...

The Supreme Court addressed the issue of whether there is a power to condone delay in filing an appeal under Section 35-G of the Central Excise Act, 1944. The Court referred to its previous judgments, particularly the case of Commissioner of Customs, Central Excise, Noida v. Punjab Fibres Ltd., where it was held that the High Court lacks such power. The Court reaffirmed this position by citing the three-judge Bench decision in Commissioner of Customs & Central Excise v. M/s. Hongo India (P) Ltd., ultimately dismissing the appeal and confirming the established legal principle.