Commissioner Of Central GST And Central Excise J And K Jammu vs. Sumil Chemicals Industries PVT LTD Igc Samba J And K

Held

The Court held that the delay of 1612 days in filing the appeal was not condonable. The Court's decision was based on its previous ruling in CEA No. 10/2020, where a similar delay on similar grounds was not accepted. The Court found that the reasoning and decision in the prior case applied directly to the present appeal. Consequently, the appeal was dismissed as being barred by limitation. All connected applications, including the delay condonation application, were also dismissed. The Court did not decide on the merits of the case, as 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 under Section 35G of the Central Excise Act, 1944, against a final order dated March 6, 2018, passed by CESTAT Chandigarh. The appeal was delayed by 1612 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 also 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. The present appeal was filed against Sumil Chemicals Industries Pvt. Ltd.

Key Issues

1. Whether the delay of 1612 days in filing the appeal under Section 35G of the Central Excise Act, 1944, can be condoned. The appellant argued that the delay was attributable to administrative reasons and that the issue involved was of significant importance. They relied on the principle that substantial justice should prevail over technicalities of limitation. The respondent did not present any arguments as recorded in the judgment. However, the Court referenced its own prior decision in CEA No. 10/2020, where a similar delay condonation application on similar grounds was dismissed.