Commissioner Of Central GST And Central Excise J And K Jammu vs. Uflex LTD Sidco Industrial Complex Bari Brahmana Jammu

Facts

The Commissioner of CGST and Central Excise, Jammu, filed an appeal under Section 35G of the Central Excise Act, 1944, against an order dated March 6, 2018, passed by CESTAT Chandigarh. The appeal was filed with a delay of 977 days, for which a condonation of delay application was submitted. The petitioner's counsel acknowledged that a similar issue had been dealt with in a previous appeal, CEA No. 10/2020, where the Court had dismissed the appeal as barred by limitation on similar grounds for delay condonation. The respondent is Uflex Ltd.

Held

The Court held that the application for condonation of delay was not acceptable. It observed that a Division Bench of the same Court had previously dealt with a similar issue in CEA No. 10/2020, where the appeal was dismissed as barred by limitation on similar grounds for delay condonation. The Court found that the present case applied on all fours with the previous decision. Therefore, the appeal was dismissed as being barred by limitation.

Key Issues

1. Whether the delay of 977 days in filing the appeal under Section 35G of the Central Excise Act, 1944, should be condoned. The petitioner argued that the delay was due to administrative reasons and sought condonation. The petitioner relied on the grounds presented in a previous appeal, CEA No. 10/2020, where similar grounds for delay were urged. The respondent did not present any arguments as recorded in the judgment.