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

Held

The Court held that the delay of 1829 days in filing the appeal was not condonable. The Court referred to its own previous decision in CEA No. 10/2020, where a similar application for condonation of delay on similar grounds was dismissed as barred by limitation. The reasoning was that the principles laid down in the earlier judgment were directly applicable to the present case. Therefore, the Court found no reason to deviate from its prior ruling. The appeal and all connected applications were dismissed solely on the ground of limitation. No specific findings were made on the merits of the original dispute before CESTAT.

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 dealt with in a previous appeal, CEA No. 10/2020, where the grounds for condonation of delay were similar, but the Division Bench of the High Court had dismissed that 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 case (CEA No. 10/2020). No specific arguments were recorded for the petitioner beyond this general statement. Revenue/State's arguments: The judgment does not record any specific arguments made by the respondent (M/s JMW India Pvt. Ltd.).