M/S. CHAUDHARANA STEELS (P) LTD. vs COMMISSIONER OF CENT.EXCISE, ALLAHABAD

The Supreme Court addressed the issue of whether there is a power for condonation of delay in filing an appeal under Section 35-G of the Central Excise Act, 1944. The Court referred to its previous judgments in Commissioner of Customs, Central Excise, Noida v. Punjab Fibres Ltd. and Commissioner of Customs & Central Excise v. M/s. Hongo India (P) Ltd., which established that the High Court lacks the authority to condone such delays. Consequently, the appeal was dismissed, affirming the existing legal position without costs.