Jkm Ferrotech Limited v. The Commissioner Of Gst And Central Excise
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08-06-2026
CORAM
THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MRS.JUSTICE N. MALA C.M.P.No. 9688 of 2026 and W.A.No. 1253 of 2022 M/s.JKM Ferrotech Limited Rep. by its Authorised Signatory, Om Prakash, Plot No.K4, Phase - II, SIPCOT Industrial Complex, Gummidipoondi - 601 201.
..Appellant Vs
1. The Commissioner of GST and Central Excise Chennai Outer, Newry Towers No.2054-I, II Avenue, Anna Nagar, Chennai - 600 040.
2. The Joint Commissioner of GST and Central Excise Office of the Commissioner of GST and Central Excise, II Avenue, Anna Nagar, Chennai - 600 040.
3. The Superintendent of Central Excise Office of the Superintendent of Central Excise, Gummidipoondi - II Range, Gummidipoondi 601 201.
..Respondents PRAYER: Civil Miscellaneous Petition is filed under Section 151 of C.P.C., praying to extend the time limit for filing of appeal by two weeks from
14.11.2025 in order of Hon'ble court in WA No. 1253/2022 dated 19-09-2025 Uploaded on 16/10/2025 and render justice.
For Appellant:
Ms.Mathanghi.G for Mr.S.Muthu Venkataraman For Respondents:
Mr.A.P.Srinivas, Senior Panel Counsel
ORDER
(Order of the Court was made by Dr.G.Jayachandran J.) The Civil Miscellaneous Petition has been filed for extension of time for complying the order of this Court dated 19.09.2025. 2.
The learned counsel for the appellant submits that the time for filing the appeal on complying the condition was granted till 14.11.2025. Though the conditional deposit was made on 06.11.2025, the appeal was presented only on 17.11.2025, with a delay of 3 days, in which the first two days were intervening public holidays. Hence, she seeks an extension of time. 3.
On perusing the records, we find that the condition has been substantially complied and the delay is negligible; hence, the petition is allowed. The respondent shall entertain the appeal and pass orders on merits. (G.J.,J.) (N.M.,J.) 08-06-2026 Index: Yes/No Speaking/Non-speaking order rpl To
1. The Commissioner of GST and Central Excise Chennai Outer, Newry Towers No.2054-I, II Avenue, Anna Nagar, Chennai - 600 040.
2. The Joint Commissioner of GST and Central Excise Office of the Commissioner of GST and Central Excise, II Avenue, Anna Nagar, Chennai - 600 040.
3. The Superintendent of Central Excise Office of the Superintendent of Central Excise, Gummidipoondi - II Range, Gummidipoondi 601 201.
DR.G.JAYACHANDRAN J.
and N.MALA J.
rpl C.M.P.No. 9688 of 2026 and W.A.No. 1253 of 2022 08-06-2026