[Omitted.]
Section 35H of the Central Excise Act, 1944 deals with [Omitted.]. [35H. Application to High Court.]--- Omitted by ibid, s. The Act came into force on 28 Feb 1944.
1[35H. Application to High Court.]--- Omitted by ibid, s. 30 and Sch., Pt. VII-6 (w.e.f. 28-12-2005).
Section 35H, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Thakker Shipping P. LTD vs Commr. of Customs(general)
Court's Decision & Legal Precedent
The Appellate Tribunal possesses the competence to invoke Section 129A(5) of the Customs Act, 1962 to condone delays in making applications under Section 129D(4) of the Act, provided the Tribunal is satisfied that there existed sufficient cause for non-presentation of the application within the prescribed period. This competence arises from the explicit language of Section 129D(4) which provides that applications made by the Commissioner shall be heard as if they were appeals against adjudicating authority orders and that the provisions of the Act regarding appeals, so far as they may be applicable, shall apply to such applications. Consequently, Section 129A(5) stands incorporated into Section 129D(4) by way of legal fiction, and the Tribunal must give effect to this incorporation.
On this section: Analogous provision regarding High Court references; discussed in Hongo India case to show contrast with provisions that explicitly allow delay condonation
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
3 instruments name this provision in its title or its text without being made under it.
Questions about Section 35H
What have the courts held on Section 35H of the Central Excise Act?
Thakker Shipping P. LTD vs Commr. of Customs(general) (30 Oct 2012) is the leading judgment on this section among those set out below: Analogous provision regarding High Court references; discussed in Hongo India case to show contrast with provisions that explicitly allow delay condonation.
How do I find court cases under Section 35H of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 35H, section 35H Central Excise Act 1944, section 35H of the Central Excise Act. People searching for it also type section 35h of central excise act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Thakker Shipping P. LTD vs Commr. of Customs(general) (30 Oct 2012).
What should I read with Section 35H of the Central Excise Act, and has it changed?
1 other provision in this corpus refers back to it. 3 instruments name it without being made under it, most recently Circular No. 895/15/2009-CX (2009), then CENTRAL EXCISE (APPEALS) RULES, 2001 (2001).
When did Section 35H of the Central Excise Act come into force?
Section 35H of the Central Excise Act, cited as Central Excise Act 1944 35H, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.