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2023 (9) TMI 13 - HC - Central ExciseCondonation of delay of 1488 days in filing appeal - appeal dismissed on the ground of time limitation - HELD THAT:- The similar issue had arisen in an appeal COMMISSIONER OF CGST AND COMMISSIONER OF CENTRAL EXCISE, (J&K) JAMMU VERSUS M/S NARBADA INDUSTRIES [2022 (5) TMI 1361 - JAMMU & KASHMIR HIGH COURT], wherein also the appellant/applicant had sought condonation of delay on similar grounds as have been urged in this application but the Division Bench of this Court did not accept the application and dismissed the appeal as barred by limitation. It is also submitted that the Supreme Court has also considered the matter in COMMISSIONER OF CGST AND CENTRAL EXCISE (J AND K) VERSUS M/S. SARASWATI AGRO CHEMICALS PVT. LTD. [2023 (7) TMI 542 - SC ORDER] and dismissed the SLP. Thus appeal is dismissed.
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