Commissioner Of CGST And Central Excise Jammu vs. Uflex LTD Bari Brahmna Jammu J And K

Facts

The Commissioner of CGST and Central Excise, Jammu (appellant) filed an appeal before the High Court of Jammu & Kashmir and Ladakh against an order dated 22.03.2018 passed by the CESTAT, Chandigarh. The appeal was delayed by 1484 days. The appellant explained this delay by stating that the decision to file the appeal was taken after the Supreme Court's decision in M/s Unicorn Industries Vs. U.O.I. and Ors (2020) 3 SCC 492. The appellant's counsel conceded that the grounds for condonation of delay were identical to those in a previous case, CEA No. 10/2020, which was dismissed by the same court for being barred by limitation.

Held

The Court held that the appeal was barred by limitation. It noted that a similar explanation for condoning a significant delay had been rejected by the same court in a previous case, CEA No. 10/2020. The Court observed that the appellant's counsel admitted that the grounds for condonation of delay in the present case were identical to those in the dismissed case and that no fresh grounds were pleaded. Therefore, applying the same reasoning as in CEA No. 10/2020, the Court found no merit in the application for condonation of delay. The appeal and all connected applications were dismissed on the grounds of being barred by limitation. No decision was made on the merits of the CESTAT order.

Key Issues

1. Whether the delay of 1484 days in filing the appeal can be condoned, considering the explanation provided by the appellant. This issue turns on the principles of condonation of delay under the Central Excise Act, 1944, and relevant procedural rules. Contentions: Petitioner/Appellant (Commissioner of CGST and Central Excise, Jammu): Argued that the delay was attributable to the time taken to obtain legal advice and file the appeal after the Supreme Court's decision in M/s Unicorn Industries Vs. U.O.I. and Ors (2020) 3 SCC 492, which they believed settled the law. Respondent (Uflex Ltd.): No arguments recorded for the respondent in the provided text.