COMMISSIONER OF CUSTOMS & CENTRAL EXCISE vs. M/S HONGO INDIA(P) LTD
C.A. No.-001939-001939 - 2009Supreme Court04 Dec 2008
Section 29(2)Section 35Section 35HSection 35H(1)Section 5
1
that it has no power to condone the delay as there is no provision in the 1944 Act
to exclude impliedly or expressly the application of Section 29(2) of the Limitation
Act.
Learned counsel appearing on behalf of the Revenue contended that in
this case there was a delay in making the Reference Application under Section
35H