2025 (4) TMI 1324 - SCH - Central Excise

Appeal Dismissed: Procedural Delay Trumps Substantive Arguments in Landmark Legal Ruling on Timely Filing

THE COMMISSIONER OF GST AND CENTRAL EXCISE Versus M/s JSW STEEL LIMITED

SC dismissed the appeal due to a 309-day delay in filing, which was deemed unexplained. The Court found no compelling reason to interfere with the ... Exemption /effective rate for goods falling under Chapter Heading Nos.84 to 98 of of the Central Excise Tariff Act, 1985 under N/N. 6/2006-CE dated 01.03.2006 - Clearance of goods without payment of duty to M/s.Nagarjuna Thermal Power Project, Udipi, Karnataka for setting up of a Mega Power Project - Condonation of delay of 309 days in filing the appeal which has not been satisfactorily explained - It was held by CESTAT that 'Thus, the denial of exemption is without any legal or factual basis. The appellant is eligible for exemption under Notification No.6/2006-CE dated 01.03.2006.' HELD THAT:- There are no good reason to interfere with the impugned order dated 01-03-2024 passed by the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. The appeal is, therefore, dismissed on the ground of delay as well as on merits. The Supreme Court, through Hon'ble Justices J. B. Pardiwala and R. Mahadevan, dismissed the appeal due to a 'gross delay of 309 days' in filing, which was 'not satisfactorily explained.' The Court found 'no good reason to interfere with the impugned order dated 01-03-2024' of the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. The appeal was dismissed both 'on the ground of delay as well as on merits.' However, the Court expressly 'kept open' the question of law. Pending applications, if any, were disposed of.