Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Jmw INDIA PVT LTD Sidco Industrial Complex Bari Brahmana Jammu J And K
Held
The Court held that the appeal was barred by limitation. The Chief Justice, in his order, noted that the appellant's counsel 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 barred by limitation. Applying the same reasoning and precedent from CEA No. 10/2020, the Court found that the present appeal and its connected applications were also barred by limitation. Therefore, the appeal was dismissed. The operative direction was the dismissal of the appeal and connected applications.
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 filed with a delay of 1829 days, for which a separate application for condonation of delay was submitted. The appellant's counsel acknowledged that a similar issue had been raised in a previous appeal, CEA No. 10/2020, where the grounds for condonation of delay were similar. 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 M/s JMW India Pvt. Ltd.
Key Issues
1. Whether the delay of 1829 days in filing the appeal under Section 35G of the Central Excise Act, 1944, should be condoned. Petitioner's Argument: The petitioner, Commissioner of Central GST and Central Excise (J&K) Jammu, sought condonation of delay, presenting grounds similar to those in a previous case (CEA No. 10/2020). Respondent's Argument: The respondent, M/s JMW India Pvt. Ltd., did not present any arguments as recorded in the judgment. The judgment notes that the appellant's counsel fairly submitted that the issue had arisen in a prior appeal where the delay was not accepted. The Court relied on its own previous decision in CEA No. 10/2020.
Sections Cited
Section 35G
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Cause title — parties, addresses and appearances
ORDER 03.04.2023
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 1829 days. Hence, a separate application seeking condonation of delay has been filed. 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 said by the Division Bench of this Court in order dated 23.05.2022
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