TMI Blog2009 (7) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in filing appeal under section 35G of the Excise Act, we have no option but to hold that this court has no power to condone delay under section 260A of the Income-tax Act because section 260A of the Income-tax Act is in pari materia with section 35G of the Excise Act. - 787 of 2009 - - - Dated:- 8-7-2009 - V. C. DAGA and J. P. DEVADHAR JJ. Notice of Motion No. 787 of 2009 in Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing on behalf of the assessee has brought to our notice two decisions of the apex court in the case of Commissioner of Customs and Central Excise v. Hongo India P. Ltd. reported in [2009] 315 ITR 449; [2009] 236 ELT 417 (SC) and Chaudharana Steels P. Ltd. v. Commissioner of Central Excise reported in [2009] 238 ELT 705 (SC) wherein it is held that the High Court has no power to condone the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 705 (SC) it is contended by the counsel for the Revenue that though section 35G of the Excise Act is in pari materia with section 260A of the Income-tax Act, since the apex court without considering the material difference between sections 35G and 35H of the Excise Act has held that the ratio laid down in the context of section 35H would apply to the appeals filed under section 35G of the Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 35G of the Excise Act is in pari materia with section 260A of the Income-tax Act. Section 260A(7) of the Income-tax Act as well as section 35G(9) of the Excise Act provide that the provisions of the Code of Civil Procedure, 1908, relating to appeals to the High Court shall as far as may be, apply to the appeals filed under the respective provisions. No such provision is to be found in section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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