(A.K. Sikri and Rohinton Fali Nariman, JJ.)
Commissioner of Central Excise & Customs ______________ Appellant
v.
M/s Hind Polymers ________________________________ Respondent
Civil Appeal No. 1309 of 2008, decided on November 20, 2015.
The Order of the court was delivered by
Order
1. The High Court has dismissed the Reference Application of the Department-Appellant herein filed under Section 35H(1) of the Central Excise Act, 1944, on the ground that the same was filed 18 days beyond limitation and there was no power with the High Court to condone the delay in filing such Reference Application.
2. We may record that the Reference Application was filed in the year 2000. It so happened that by Act No. 33/2009, sub-Section (2A) was inserted retrospectively w.e.f. 01.07.2003 and its provision gives specific power to the High Court to condone the delay. May be the day on which the impugned order was passed by the High court, there was no such provision but after the insertion of the aforesaid specification retrospectively, it has to be deemed that this provision was in existence in the year 2000 when the reference Application was filed as well as on 17.01.2007 when the impugned order was passed.
3. We, thus, allow this appeal, set aside the impugned order and also condone the delay which was only for 18 days and remit the case back to the High Court for decision of the said Reference on merits.
Commissioner of Central Excise & Customs ______________ Appellant
Versus
M/s Hind Polymers _________________________________ Respondent
Civil Appeal No. 1309/2008
Date: 20/11/2015 This appeal was called on for hearing today.
(Before A.K. Sikri and Rohinton Fali Nariman, JJ.)
For Appellant(s)
Mr. A.K. Panda, Sr. Adv.
Mr. Atulesh Kumar, Adv.
Ms. Binu Tamta, Adv.
Mr. Pankaj Pandey, Adv.
Mr. B. Krishna Prasad, Adv.
For Respondent(s)
Ms . Meera Mathur, Adv.
UPON hearing the counsel the Court made the following
Order
4. The appeal is allowed in terms of the signed order.
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