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    <title>2023 (9) TMI 13 - JAMMU AND KASHMIR AND LADAKH HIGH COURT</title>
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    <description>The appeal filed by the Commissioner of Central GST &amp;amp; Central Excise (J&amp;amp;K) Jammu under Section 35 G of the Central Excise Act, 1944 was dismissed by the High Court due to being delayed by 1488 days and barred by limitation. The Court emphasized the finality of past decisions and the need to avoid endless litigation by not allowing actions based on subsequent rulings. The decision in a previous case was upheld by the Supreme Court, leading to the dismissal of the appeal and connected applications.</description>
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