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

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, where a similar application for condonation of delay on similar grounds was dismissed. The Court found that the reasoning and decision in the earlier case applied fully to the present application. Consequently, the appeal and all connected applications were dismissed as being barred by limitation. No specific amount in dispute or tax period was mentioned in the judgment. The Court did not leave any issue undecided.

Facts

The Commissioner of Central GST & Central Excise Jammu filed an appeal under Section 35G of the Central Excise Act, 1944, against an order dated March 6, 2018, passed by CESTAT Chandigarh. The appeal was delayed by 1231 days, and a separate application for condonation of delay was filed. The appellant's counsel acknowledged that a similar issue had arisen in a previous appeal, CEA No. 10/2020, where the grounds for delay condonation 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 Aluminium CO IGC SIDCO Samba.

Key Issues

1. Whether the delay of 1231 days in filing the appeal under Section 35G of the Central Excise Act, 1944, can be condoned. Petitioner's Argument: The petitioner (Commissioner of Central GST & Central Excise Jammu) sought condonation of delay, presenting grounds similar to those urged in a previous appeal (CEA No. 10/2020). Revenue's Argument: No specific argument is recorded for the revenue in this judgment regarding the condonation of delay. However, the judgment notes that the appellant's counsel fairly submitted the similarity of grounds with a previous case.