Indian Kanoon - Search engine for Indian Law

Jammu & Kashmir High Court

Commissioner Of Central Gst And Central vs M/S Dujodwala Resins And Terpenes Ltd on 22 May, 2023

Bench: Sanjeev Kumar, Puneet Gupta

                                                                      Sr.No. 16


               HIGH COURT OF JAMMU & KASHMIR AND LADAKH
                             AT JAMMU

                                                    CEA No. 89/2023
                                                    CM No. 2915/2023
                                                    CM No. 2916/2023

Commissioner of Central GST and Central                  .... Appellant(s)/Petitioner(s)
Excise J&K, Jammu.

                   Through :- Mr. Jagpaul Singh, Advocate.

         V/s

M/S Dujodwala Resins And Terpenes Ltd.,                              ....Respondent(s)
Nariman Point, Mumbai, Maharastra.

                   Through :-

Coram: HON'BLE MR. JUSTICE SANJEEV KUMAR, JUDGE
       HON'BLE MR. JUSTICE PUNEET GUPTA, JUDGE
                                    ORDER

22.05.2023.

1. In this appeal filed by the Commissioner of Central GST and Central Excise (J&K), Jammu under Section 35-G of the Central Excise Act, 1944 [The Act], the appellant has called in question order dated 06.03.2018 passed by CESTAT at Chandigarh in appeal No. E/972/2008. The appeal is delayed by 1488 days. The explanation tendered is that the decision to file the appeal was taken only after the law was reiterated and settled by the Supreme Court in the case titled M/s Unicorn Industries Vs. U.O.I. and Ors (2020) 3 SCC 492.

2. Be that as it may, the similar explanation tendered by the appellant has not been accepted by this Court in CEA No. 10/2020 which stands dismissed by the Division Bench of this Court being barred by limitation.

3. Learned counsel for the appellant fairly submits that the case in hand is identical to the case that was setup for seeking condonation of delay in CEA No. 10/2020 and that there is no additional or fresh ground pleaded to seek a condonation of huge delay of 1488 days.

CM No. 2915/2023 CM No. 2916/2023

4. In view of the above, what is said by the Division Bench of this Court in Order dated 23.05.2022 passed in CEA No. 10/2020 would apply on all fours to the application on hand.

5. Accordingly, this appeal is dismissed along with all connected applications being barred by limitation.

                                (Puneet Gupta)      (Sanjeev Kumar)
                                    Judge                Judge

Jammu:
22.05.2023.
Neha-1