Facts of the Case

Like its companion appeal (CEA No.68/2023), this is a Central Excise matter, not a GST case, notwithstanding the appellant department's post-2017 designation as "Commissioner of Central GST and Central Excise." The Commissioner filed this appeal under Section 35G of the Central Excise Act, 1944, against a final order dated 06.03.2018 passed by CESTAT, Chandigarh, in favour of the respondent, Uflex Ltd, Unit III. The appeal itself was filed 1,490 days late, necessitating a separate application for condonation of delay.

Issues Involved

  1. Whether the 1,490-day delay in filing the Central Excise appeal could be condoned.

Petitioner's Arguments

  • Counsel for the appellant fairly submitted that a similar delay-condonation issue had already arisen in the Court's earlier decision in CEA No.10 of 2020, where similar grounds for condonation had been urged and rejected.

Respondent's Arguments

No separate submission is recorded for the respondent, since the appellant's own counsel conceded the point was already covered against the department by precedent.

Court Order / Findings

  • The Division Bench held that what was said in its earlier order dated 23.05.2022 in CEA No.10 of 2020 — where a similar condonation application had been rejected — applied on all fours to the present application.
  • The appeal was accordingly dismissed as barred by limitation, along with all connected applications.

Important Clarification

This order turns entirely on Central Excise Act, 1944 procedure and limitation; it makes no ruling on any GST provision. It is relevant only to those tracking the J&K and Ladakh High Court's consistent refusal to condone long-delayed departmental Central Excise appeals, exemplified by its CEA No.10/2020 line of orders.

Sections Involved

  • Section 35G, Central Excise Act, 1944

Decision – In Favour of

Decided against the appellant-Commissioner; the appeal was dismissed as barred by limitation.

Case Details

  • Court: High Court of Jammu & Kashmir and Ladakh at Jammu
  • Case No.: CEA No.58 of 2023
  • Coram: Hon'ble the Chief Justice N. Kotiswar Singh and Hon'ble Mr. Justice Wasim Sadiq Nargal
  • Date of Order: 24.04.2023

Link to Download the Order

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