Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Sun Pharmaceutical Industries Epip Kartholi Bari Brahmana Jammu J And K
Facts
The Commissioner of CGST and Central Excise, Jammu, filed an appeal against a final order dated March 6, 2018, passed by CESTAT Chandigarh. The appeal, filed under Section 35G of the Central Excise Act, 1944, was delayed by 732 days. The Commissioner also filed an application seeking condonation of this delay. The learned counsel for the Commissioner conceded that a similar issue had arisen in a previous appeal, CEA No. 10/2020, where the appellant sought condonation of delay on similar grounds. However, that application was dismissed by a Division Bench of the High Court as being barred by limitation.
Held
The Court held that the appeal filed by the Commissioner of CGST and Central Excise, Jammu, was barred by limitation. The Court noted that the learned counsel for the appellant fairly submitted that a similar issue had arisen in a previous appeal, CEA No. 10/2020, where the appellant had sought condonation of delay on similar grounds. In that prior case, the Division Bench of the High Court had dismissed the appeal as being barred by limitation. Applying the same reasoning, the Court found that the present appeal, bearing No. CEA No. 21/2023, was also barred by limitation. Therefore, the application for condonation of delay was not accepted, and the appeal was dismissed.
Key Issues
1. Whether the appeal filed by the Commissioner of CGST and Central Excise, Jammu, under Section 35G of the Central Excise Act, 1944, is barred by limitation, considering a delay of 732 days. Petitioner's Argument: The petitioner, Commissioner of CGST and Central Excise, Jammu, sought condonation of the 732-day delay in filing the appeal, relying on grounds similar to those presented in a previous case (CEA No. 10/2020). Revenue's Argument: The judgment does not record any specific argument from the revenue's side beyond the submission made by the petitioner's counsel regarding the prior case.
Sections Cited
Section 35G
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Cause title — parties, addresses and appearances
ORDER 13.02.2023
CM no. 543/2023
The appeal by the Commissioner of Central GST & Central Excise (J&K) Jammu filed under Section 35 G of the Central Excise Act, 1944 against the final order dated 06.03.2018 passed by CESTAT Chandigarh, is delayed by 732 days. Hence, a separate application seeking condonation of delay.
Learned counsel for the appellant/applicant fairly submits that the similar issue had arisen in an appeal bearing CEA No. 10/2020, wherein also the appellant/applicant had sought condonation of delay on similar grounds as have been urged in this application but the Division Bench of this Court did not accept the application and dismissed the appeal as barred by limitation.
In view of the ab
The judgment continues below.
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