Commissioner Of Central GST And Central Excise Jammu vs. M/S J And K Aluminium Co Igc Sidco Samba

Held

The Court held that the appeal was barred by limitation. The reasoning was based on the fact that a similar appeal, CEA No. 10/2020, with identical grounds for condonation of delay, had been dismissed by a Division Bench of the same High Court. The Court found that the principles laid down in the order dated May 23, 2022, in CEA No. 10/2020 were applicable to the present case. Therefore, the application for condonation of delay was not accepted, and consequently, the appeal itself was dismissed as being barred by limitation. No specific amount in dispute was mentioned, and the Court did not leave any issue undecided.

Facts

The Commissioner of Central GST & 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 1231 days, and the appellant filed an application for condonation of this delay. The appellant's counsel acknowledged 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. However, 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 J and K Aluminium Co.

Key Issues

1. Whether the delay of 1231 days in filing the appeal can be condoned. Petitioner's Argument: The petitioner, Commissioner of Central GST & Central Excise (J&K) Jammu, sought condonation of delay, presenting grounds similar to those urged in a previous appeal (CEA No. 10/2020). Respondent's Argument: The respondent, M/s J and K Aluminium Co., did not present arguments as the appeal was dismissed on the preliminary ground of limitation. Court's Consideration: The Court considered the precedent set by its own Division Bench in CEA No. 10/2020, where a similar delay and grounds for condonation were presented and rejected.