Commissioner Of Customs & Central Excise, Nagpur-I Commissio v. Fabworth (I) Ltd. (Now Known As M/S. Uniworth Textiles Ltd.)

O-363

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction(Central Excise) ORIGINAL SIDE CEXA/48/2018 IA NO: GA/1/2018(Old No:GA/771/2018), GA/2/2018(Old No:GA/773/2018) COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, NAGPUR-I COMMISSIONERATE RE-DESIGNATED AS COMMISSIONER OF CGST & CENTRAL EXCISE NAGPUR-I COMMISSIONERATE VS FABWORTH (I) LTD. (NOW KNOWN AS M/S. UNIWORTH TEXTILES LTD.) BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date : 12th April, 2024 Appearance:

Mr. Bhaskar Prosad Banerjee, Adv.

Mr. Abhradip Maity, Adv.

...for the appellant.

1. Heard Mr. Bhaskar Prosad Banerjee, learned standing counsel for the applicant.

2. This appeal has been filed beyond limitation by 3731 days, along with the delay condonation application being GA/771/2018.

3. Today we have rejected the delay condonation application and dismissed the leading appeal on identical facts and arising from the impugned common order of CEGAT, being CEXA/46/2018.

4. Following the aforesaid order passed by us today in CEXA/46/2018, the delay condonation application being GA/771/2018, is hereby rejected. Consequently, CEXA/48/2018 also stands dismissed.

(SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) mg