Facts of the Case

This order concerns the pre-GST Central Excise regime, not GST. The Commissioner of Central GST and Central Excise, Jammu, filed an appeal under Section 35-G of the Central Excise Act, 1944, against an order dated 08.03.2018 passed by CESTAT, Chandigarh, in Appeal No. E/2133/2010. The appeal was filed with a delay of 1494 days, explained on the ground that the decision to appeal was taken only after the Supreme Court settled the relevant law in M/s Unicorn Industries vs. Union of India, (2020) 3 SCC 492. The appellant's counsel fairly conceded that an identical explanation for a similarly long delay had already been rejected by a Division Bench of the same Court in CEA No. 10 of 2020, which was dismissed as time-barred.

Issues Involved

  1. Whether the 1494-day delay in filing the Central Excise appeal could be condoned on the ground that the appellant awaited a Supreme Court ruling before deciding to appeal.

Petitioner's Arguments

  • (Appellant/Commissioner) The delay was justified because the decision to appeal followed the Supreme Court's clarification of the relevant law in Unicorn Industries.

Respondent's Arguments

  • None appeared for the respondent; the point was resolved based on the appellant's own concession that an identical delay-condonation plea in a companion matter (CEA No. 10 of 2020) had already been rejected.

Court Order / Findings

  • The Division Bench held that the case was identical to CEA No. 10 of 2020, in which the same explanation for delay had already been rejected, and no additional or fresh ground was pleaded here.
  • Applying the earlier ruling on all fours, the appeal was dismissed as barred by limitation, along with connected applications.

Important Clarification

This is a limitation ruling under the erstwhile Central Excise Act and has no bearing on GST law or practice — it is being published only because it surfaced in a GST-related document review.

Sections Involved

  • Central Excise Act, 1944 — Section 35-G

Decision – In Favour of

Decided in favour of the Respondent (assessee) — the Commissioner's appeal was dismissed as time-barred, without any decision on the underlying excise dispute.

Case Details

Court: High Court of Jammu & Kashmir and Ladakh at Jammu
Case No.: CEA No. 104/2023 (with CM No. 3175/2023 and CM No. 3176/2023)
Coram: Hon'ble Mr. Justice Sanjeev Kumar and Hon'ble Mr. Justice Puneet Gupta
Date of Order: 29 May 2023

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