Commissioner Of Customs & Central Excise, Nagpur-I, Commissi vs. Fabworth (I) LTD. (Now Known As M/S. Uniworth Textiles LTD.)

Facts

The appellant, Commissioner of Customs & Central Excise, Nagpur-I (re-designated as Commissioner of CGST & Central Excise Nagpur-I Commissionerate), filed an appeal before the High Court against an order of the CEGAT. The appeal was filed with a significant delay of 3731 days. A delay condonation application (IA NO: GA/1/2018) was filed along with the appeal. The respondent is Fabworth (I) Ltd., now known as M/s. Uniworth Textiles Ltd. The High Court heard the matter on April 12, 2024.

Held

The Court rejected the delay condonation application (GA/1/2018). The reasoning provided is that the appeal was filed beyond limitation by 3731 days. Following a previous order passed by the same bench on the same day in an identical appeal (CEXA/46/2018), the delay condonation application was rejected. Consequently, the main appeal (CEXA/47/2018) was dismissed. The ratio decidendi is that appeals filed with inordinate and unexplained delay, without sufficient cause for condonation, are liable to be dismissed. The operative direction was the dismissal of the appeal.

Key Issues

1. Whether the delay condonation application (GA/1/2018) should be allowed, considering the appeal was filed beyond the prescribed limitation period of 3731 days? The appellant argued for condonation of delay, implying that there were sufficient reasons for the delay in filing the appeal. The revenue's specific arguments or reliance on any particular provisions, circulars, or precedents for the delay condonation application are not recorded in the judgment. The respondent's arguments are also not recorded.