Supreme Court Directs Reference to Larger Bench on Delay in Filing Reference Application under Central Excise Act. High Court Lacked Authority to Condone Delay in Reference Application under Section 35H(1) of Central Excise Act, 1944....
The case involved a Special Leave Petition filed by the Commissioner of Customs & Central Excise against the decision of the High Court of Judicature at Allahabad, which had concluded that it lacked t...




