M/S Kushang Security And House Keeping ... vs Presiding Officer Central Government ... on 19 August, 2019
31. In this regard, it is useful to refer to a recent decision of this Court in Punjab Fibres Ltd, (2008) 3 SCC 73. The Commissioner of Customs, Central Excise, Noida was the appellant in this case. While considering the very same question, namely, whether the High Court has power to condone the delay in presentation of the reference under Section 35-H(1) of the Act, the two-Judge Bench taking note of the said provision and the other related provisions following Singh Enterprises v. CCE [(2008) 3 SCC 70] concluded that: (Punjab Fibres Ltd. case [(2008) 3 SCC 73] , SCC p. 75, para 8)
"8. ... the High Court was justified in holding that there was no power for condonation of delay in filing reference application."