Facts of the Case

The Commissioner of Central GST and Central Excise, J&K, Jammu, filed this appeal under Section 35-G of the Central Excise Act, 1944, challenging an order dated 06.03.2018 passed by CESTAT, Chandigarh, in Appeal No. E/972/2008. The appeal was delayed by 1412 days, with the explanation that the decision to appeal was taken only after the Supreme Court's ruling in M/s Unicorn Industries v. Union of India (2020) reiterated and settled the relevant legal position.

Issues Involved

  1. Whether the 1412-day delay in filing the Central Excise appeal could be condoned on the ground that the decision to appeal awaited a Supreme Court ruling settling the legal position.

Petitioner's Arguments

  • The appellant Commissioner explained that the decision to file the appeal was taken only after the law was settled by the Supreme Court in M/s Unicorn Industries v. Union of India (2020) 3 SCC 492.

Respondent's Arguments

  • No specific counter-submission is recorded; the outcome turned on the appellant's own prior litigation history before the same Court.

Court Order / Findings

  • The Court noted that an identical explanation for delay had already been rejected in the appellant's own case, CEA No. 10/2020, which was dismissed as barred by limitation by a Division Bench of the same Court.
  • Learned counsel for the appellant fairly conceded that the present case was identical to CEA No. 10/2020, with no additional or fresh ground to justify condonation of the huge 1412-day delay.
  • Applying the same reasoning as in CEA No. 10/2020, the appeal, along with all connected applications, was dismissed as barred by limitation.

Important Clarification

The appellant here is styled 'Commissioner of Central GST and Central Excise' — reflecting that the same departmental hierarchy administers both GST and the legacy Central Excise Act — but the dispute itself arises entirely under the Central Excise Act, 1944, concerning a matter from 2008. No GST law provision, liability, or interpretation is involved.

Sections Involved

  • Central Excise Act, 1944 — Section 35-G (appeal to High Court)
  • Limitation Act, 1963 (general principles on condonation of delay)

Decision – In Favour of

Decided against the appellant (the GST/Central Excise department) — the appeal was dismissed as barred by limitation, following the Court's own earlier precedent on identical facts.

Case Details

  • Court: High Court of Jammu & Kashmir and Ladakh at Jammu
  • Case No.: CEA No. 102 of 2023 (with CM Nos. 3171 and 3172 of 2023)
  • Coram: Justice Sanjeev Kumar and Justice Puneet Gupta
  • Date of Order: 24 May 2023

Link to Download the Order

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