2008 INSC 0419
                                    SUPREME COURT OF INDIA
                                        Good earth Steels Pvt. Ltd.
                                                      Vs.

                                  Commnr. of Central Excise, Kanpur
                                         C.A.No.699-700 of 2006

                                  (Arijit Pasayat and P. Sathasivam JJ.)
                                                 14.02.2008

                                                JUDGMENT

Arijit Pasayat, J.
1. In these appeals, the only question that arises for consideration is whether there was power
for condensation 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.

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