SUPREME COURT OF INDIA

                                          M/s Goodearth Steels Pvt. Ltd

                                                           Vs

                                      Commnr. Of Central Excise, Kanpur

                                      (Dr. Arijit Pasayat and P. Sathasivam)

   Appeal (civil) 699-700 of 2006(With Civil Appeal Nos. 3560 of 2006, 4245, 4675 and 4676 of
                                                         2007)

                                                      14/02/2008

                                                    JUDGMENT

Dr. ARIJIT PASAYAT, J.

1. In these appeals, the only question that arises for consideration is whether there was power for
condonation of delay in seeking a reference under Section 35-H of the Central Excise Act, 1944. By
our judgment delivered separately in Civil Appeal No. 4647 of 2007 we hold that this is not
permissible. That being so, these appeals deserve to be dismissed which we direct. No costs.