1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR. CENTRAL EXCISE APPEAL N O.3 OF 2009. M/S B.S. STEEL PARDI, BHANDARA ROAD, NAGPUR. VS THE COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE CIVIL LINES, NAGPUR. Office Notes, Office Memoranda of Coram appearances, Court's orders or directions Court's or Judge's Orders and Registrar's orders. Mr. S. N. Kapoor, Advocate for the appellant. Mr. Anoop Parihar, Advocate for Respondent. CORAM : B.P.DHARMADHIKARI AND F.M.REIS, JJ Dated : 28th July, 2009. 1. Heard. 2. Record shows that the appeal has been entertained after condoning the delay. 3. Advocate Shri Parihar appearing for the respondent points out that as per the judgment of Hon ble Apex Court reported in Judgment Today 2009 Vol.7 SC 83 Commissioner of Customs and Central Excise Vs. M/s Hongo India (P) Ltd., the High Court does not have power to condone the delay in appeals under Section 35 of Central Excise Act. 4. In view of the said position, it is apparent that the present appeal cannot be 2 entertained. 5. Appeal is, therefore, rejected as not maintainable. JUDGE JUDGE /Muley/