Commissioner Of CGST And Central Excise Jammu vs. M/S Pigment S PVT LTD Kathua

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 filed after a delay of 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. However, the Court noted that a similar explanation was not accepted by the same Court in a previous case, CEA No. 10/2020, which was dismissed for being barred by limitation. The appellant's counsel conceded that the present case was identical to CEA No. 10/2020.

Held

The Court held that the appeal was barred by limitation. It noted that the explanation provided for the delay of 1484 days, which was based on the Supreme Court's decision in M/s Unicorn Industries Vs. U.O.I. and Ors (2020) 3 SCC 492, had already been considered and rejected by a Division Bench of the same Court in CEA No. 10/2020. The Court observed that the appellant's counsel admitted that the present case was identical to CEA No. 10/2020 and no fresh grounds were pleaded for condonation of the significant delay. Therefore, applying the ratio of the earlier decision, the Court dismissed the appeal and all connected applications as being barred by limitation. No specific issue regarding the merits of the CESTAT order was decided.

Key Issues

1. Whether the appeal filed by the Commissioner of CGST and Central Excise, Jammu, is barred by limitation, considering a delay of 1484 days, and if the explanation provided for the delay is sufficient to condone it under Section 35-G of the Central Excise Act, 1944? Contentions: Petitioner/Appellant (Commissioner of CGST and Central Excise, Jammu): Argued that the delay in filing the appeal should be condoned as the decision to file was taken after the Supreme Court's judgment in M/s Unicorn Industries Vs. U.O.I. and Ors (2020) 3 SCC 492, which reiterated and settled the law. Relied on the principle that appeals should be filed once the law is settled. Respondent (M/s Pigments S Pvt. Ltd.): No arguments recorded for the respondent.