2009 (3) TMI 31 - SC - Central Excise

Whether HC has power to condone the delay in presentation of the reference application under unamended Section 35 H(1) of the CEA, 1944 beyond the prescribed period (of 180 days) by applying Section 5 of the Limitation Act, 1963 – time limit prescribed u/s 35H(1) is absolute and unextendable u/s 5 Limitation Act - Since court has to respect the legislative intent, limitation cannot be extended u/s 5 of Limitation Act - HC rightly dismissed the reference on the ground of limitation