Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Jsb Aluminium Sidco Industrial Growth Centre Samba J And K
Held
The Court dismissed the appeal (CEA No. 140 of 2023) as being barred by limitation. The reasoning was based on a prior decision by a Division Bench of the same Court in CEA No. 10/2020. In that precedent case, an appeal with a similar delay and on similar grounds for condonation was dismissed. The Court found that the facts and circumstances of the present appeal applied 'on all fours' to the earlier case. Therefore, the application for condonation of delay was not accepted, leading to the dismissal of the appeal. The ratio decidendi is that if a High Court Division Bench has already ruled on a specific issue of limitation and condonation of delay based on similar facts and grounds, subsequent benches are bound by that precedent. No specific issue was left undecided; the appeal was disposed of solely on the ground of limitation.
Facts
The Commissioner of Central GST and Central Excise (J&K) Jammu filed an appeal (CEA No. 140/2023) 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 1109 days, and a separate application was filed seeking condonation of this delay. The appellant's counsel acknowledged that a similar issue regarding condonation of delay on similar grounds had been raised in a previous appeal, CEA No. 10/2020. In that prior case, the Division Bench of the High Court had dismissed the appeal as barred by limitation.
Key Issues
1. Whether the delay of 1109 days in filing the appeal under Section 35G of the Central Excise Act, 1944, should be condoned. Petitioner's argument: The petitioner sought condonation of delay, submitting similar grounds as in a previous case. Revenue's argument: The judgment records no specific argument from the revenue/state. However, the court's decision implies that the grounds presented for condonation were not found sufficient or persuasive in light of the precedent.
Sections Cited
Section 35G
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Cause title — parties, addresses and appearances
ORDER 15.11.2023
The present appeal being CEA No. 140 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 1109 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 s
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