Supreme Court · 2009 INSC 414 · Decided 27 March 2009
Commissioner of Customs & Central Excise v. M/S. Hongo India (P) LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 414 · [2009] 4 S.C.R. 1197
- Case number
- CIVIL APPEAL No. 1939/2009
- Decided
- 27 March 2009
- Bench
- K.G. BALAKRISHNAN, P. SATHASIVAM, J.M. PANCHAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Limitation Act Section 5; Central Excise Act Section 35H(1)
Headnote
Limitation Act, 1963: s.5 - Condonation of delay- High Court's power under c s.5 to condone delay in filing reference application under s.35H(1) of the unamended Central Excise Act, beyond the period of 180 days - Held: Time limit prescribed under s.35H(1) is under s.5- Delay after • prescribed period of 180 days thus not condonable - It is the D duty of the court to respect legislative intent and by giving liberal interpretation, limitation cannot be extended by invoking s. 5 of the Act - Central Excise Act, 1944 - s.35H(1)(before Act
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