Facts of the Case

This is a Central Excise Act appeal on limitation, with no bearing on GST law. The Commissioner of Central GST and Central Excise (J&K), Jammu, filed an appeal under Section 35-G of the Central Excise Act, 1944, against a CESTAT Chandigarh final order dated 6 March 2018 in favour of the respondent, M/s Reckitt Benkiser India Pvt. Ltd. The appeal was delayed by 1511 days, and a separate application sought condonation of that delay.

Issues Involved

  1. Whether the 1511-day delay in filing this Central Excise appeal could be condoned.

Petitioner's Arguments

Learned counsel for the appellant/applicant fairly and candidly conceded before the Court that an identical issue on materially similar grounds had already been raised in an earlier appeal, CEA No.10/2020, and that no fresh or additional ground was being urged in the present case.

Respondent's Arguments

No specific counter-arguments are recorded, given the appellant's own concession on the point.

Court Order / Findings

  • The Court noted that the same Division Bench had already declined to condone delay on a similar explanation in CEA No.10/2020, which was dismissed as barred by limitation by an order dated 23 May 2022.
  • Since the appellant conceded there was nothing to distinguish the present case, the Court applied that earlier ruling 'on all fours' and dismissed the present appeal (along with all connected applications) as barred by limitation.

Important Clarification

Like the companion order in the Berger Paints matter from the same High Court, this is a short, precedent-following limitation ruling under the Central Excise Act — it establishes nothing new and has no application to GST law.

Sections Involved

  • Central Excise Act, 1944 — Section 35-G

Decision – In Favour of

Decided against the appellant-Commissioner; the appeal was dismissed as time-barred, following the Court's own earlier ruling in CEA No.10/2020. Not a GST ruling.

Case Details

Court: High Court of Jammu & Kashmir and Ladakh at Jammu
Case No.: CEA No. 61/2023 (with CM Nos. 4908/2023 and 4909/2023)
Coram: Hon'ble the Chief Justice N. Kotiswar Singh & Hon'ble Mr. Justice Wasim Sadiq Nargal
Date of Order: 24 April 2023

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.