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2022 (3) TMI 228 - MADRAS HIGH COURTMaintainability of appeal - time limitation - condonation of short delay in filing the appeal in the first round of assessment before the Commissioner of Central Excise - HELD THAT:- The issue involved in this civil miscellaneous appeal is covered by a judgment of the Hon'ble Supreme Court in COMMISSIONER OF CUSTOMS & CENTRAL EXCISE VERSUS M/S HONGO INDIA (P) LTD. & ANR. [2009 (3) TMI 31 - SUPREME COURT] where it was held that the High Court has no power to condone the delay in filing the “reference application” filed by the Commissioner under unamended Section 35-H(1) of the Central Excise Act, 1944 beyond the prescribed period of 180 days and rightly dismissed the reference on the ground of limitation. In the light of the aforesaid judgement, which is squarely applicable to the facts of the present case, this civil miscellaneous appeal stands dismissed.
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