Facts of the Case

Despite the appellant being described as the "Commissioner of Central GST and Central Excise," this order has nothing to do with GST law — it concerns an appeal under the Central Excise Act, 1944 against a 2018 CESTAT order. The Commissioner filed an appeal under Section 35-G of the Central Excise Act, 1944 against an order dated 19.03.2018 passed by CESTAT, Chandigarh, in favour of the respondent, Emcure Pharmaceuticals Ltd. The appeal reached the High Court after a delay of 1484 days. The only explanation offered for the delay was that the decision to appeal was taken after the Supreme Court reiterated the relevant law in M/s Unicorn Industries v. Union of India, (2020) 3 SCC 492.

Issues Involved

  1. Whether the 1484-day delay in filing the appeal could be condoned on the ground that the department waited for the Supreme Court to reiterate the law in a later case.

Petitioner's Arguments

  • The delay occurred because the department decided to file the appeal only after the law was settled and reiterated by the Supreme Court in Unicorn Industries.

Respondent's Arguments

  • No specific counter-arguments are recorded in the order beyond the Court's own reliance on its earlier precedent.

Court Order / Findings

  • The Court noted that an identical explanation for a similar delay had already been rejected by this very Court in CEA No. 10/2020, which was dismissed as barred by limitation.
  • 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 the delay.
  • Applying its earlier ruling on all fours, the Court dismissed the appeal, along with all connected applications, as barred by limitation.

Important Clarification

No question of GST law, or even of the underlying Central Excise duty dispute with Emcure, was examined. The entire order turns on one point: a party cannot justify an enormous filing delay merely by waiting for a later Supreme Court decision confirming an already-settled legal position.

Sections Involved

  • Central Excise Act, 1944 — Section 35-G (appeal to High Court)
  • Limitation Act, 1963 — condonation of delay principles as applied by the Court

Decision – In Favour of

Disposed of in favour of the Respondent (Emcure Pharmaceuticals Ltd.); the department's appeal was dismissed on limitation without any decision on the merits of the excise dispute.

Case Details

Court: High Court of Jammu & Kashmir and Ladakh at Jammu  |  Case No.: CEA No. 107/2023 with CM Nos. 3231/2023 & 3232/2023  |  Coram: Hon'ble Mr. Justice Sanjeev Kumar and Hon'ble Mr. Justice Puneet Gupta  |  Date: 29 May 2023

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