Power to condone delay beyond 180 days by High Court in application/appeals filed under Section 35H and 35G of Central Excise Act, 1944 - Larger Bench decision of Supreme Court in the case of Commissioner of Customs & Central Excise Vs. Hongo India Pvt. Ltd. - reg.

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..... application/appeals filed under Section 35H and 35G of Central Excise Act, 1944 - Larger Bench decision of Supreme Court in the case of Commissioner of Customs Central Excise Vs. Hongo India Pvt. Ltd. - reg. Circular No.888/8/2009-CX. F.No.276/109/2007-CX.8A Government of India Ministry of Finance Department of Revenue (Central Board of Excise Customs) Legal Se .....

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..... 80 days. The Board has taken up the matter with Law Ministry for filing Review Petition in the Supreme Court. While deliberating on the above issue, in para 7 of the judgement, Apex Court has also mentioned Section 35G (unamended) of the Central Excise Act, 1944 relating to Appeal to the High Court by making the same observations as those of Section 35(H) (1) ibid 2. The aforesaid observ .....

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..... and Section 130A of the Customs Act, 1962 are pari materia to Section 35G and Section 35H of the Central Excise Act, 1944 and, therefore, similar action as above may be taken in respect of appeals filed under Customs Act, 1962 . 4. This issues with the approval of Member (L J). Yours faithfully, (M.D Singh) Commissioner (L J) Tel No.26161042 - Circular - Tra .....

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