2010 (12) TMI 377 - HC - Central Excise

Condonation of delay - It appears that principally the reason for delay in this matter is sought to be attributed to the departmental officers and the learned lawyers who were said to have been engaged for preparation of the drafting and settling of the application - In absence of document it is difficult for this Court to accept the explanation for such a long delay - Appeal is dismissed

Summary

The Calcutta High Court dismissed an application for condonation of delay of 855 days in filing a reference application under Section 35H(1) of the Central Excise Act, 1944. The court found the explanation for the delay insufficient, as no supporting documents were provided. The tax effect involved was only Rs. 15,000. The application and appeal were dismissed, with parties instructed to act on a xerox signed copy of the order.