Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Jammu Pigments PVT LTD Kathua J And K
Held
The Court held that the appeal filed by the Commissioner of Central GST and Central Excise was barred by limitation. The Court noted that a similar issue had been dealt with 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 barred by limitation. Applying the same reasoning to the present appeal, the Court found that the grounds for condonation of delay were not accepted. Therefore, the appeal was dismissed solely on the ground of being barred by limitation, without delving into the merits of the case. No specific amount in dispute was mentioned, and the procedural history leading to the CESTAT order was not detailed.
Facts
The Commissioner of Central GST and Central Excise (J&K) Jammu filed an appeal (CEA No. 154/2023) before the High Court of Jammu & Kashmir and Ladakh against a final order dated 06.03.2018 passed by CESTAT Chandigarh. The appeal was filed with a delay of 1203 days, and a separate application was filed seeking condonation of this delay. The appellant's counsel conceded 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. However, the Division Bench of the High Court had dismissed that appeal as barred by limitation.
Key Issues
1. Whether the appeal filed by the Commissioner of Central GST and Central Excise is barred by limitation, considering the delay of 1203 days in filing. 2. Whether the grounds for condonation of delay presented by the appellant are sufficient to overcome the significant delay. The petitioner argued that the delay was due to administrative reasons and sought condonation. The revenue (appellant) relied on the grounds presented in their application for condonation of delay. The respondent (M/s Jammu Pigments Pvt. Ltd.) did not present any arguments as the matter was decided on the preliminary issue of limitation.
Sections Cited
Section 35G
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Cause title — parties, addresses and appearances
ORDER 20.11.2023
The present appeal being CEA No. 154 of 2023 filed 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 1203 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 above, what has been
The judgment continues below.
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