Commissioner Of Central GST And Central Excise J And K Jammu vs. Jmw Indis PVT LTD Sidco Industrial Complex Bari Brahmana Jammu J And K

Held

The Court held that the appeal was barred by limitation. The reasoning was based on a previous decision by a Division Bench of the same High Court in CEA No. 10/2020, which dealt with a similar issue and similar grounds for condonation of delay. In that precedent, the Court had dismissed the appeal as barred by limitation. Applying the same logic to the present case, the Court found no reason to deviate from the established precedent. Consequently, the appeal and all connected applications were dismissed as being barred by limitation. No specific amount in dispute was mentioned. The operative direction was the dismissal of the appeal.

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 06.03.2018 passed by CESTAT Chandigarh. The appeal was delayed by 1829 days, and an application for condonation of delay was filed. The appellant's counsel conceded that a similar issue had arisen in another 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 also dismissed on the same grounds.

Key Issues

1. Whether the delay of 1829 days in filing the appeal under Section 35G of the Central Excise Act, 1944, can be condoned. Petitioner's Arguments: The petitioner sought condonation of delay, urging similar grounds as in a previous, similar case. Revenue/State's Arguments: No arguments were recorded for the respondent (M/s JMW India Pvt. Ltd.). The judgment notes the petitioner's counsel fairly submitted that the issue was similar to a previous case where the delay was not condoned.