Commissioner Of Central Excise Bolpur v. M/S Jai Balaji Industries Ltd Unit Iv

O - 21

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (CENTRAL EXCISE) ORIGINAL SIDE CEXA/19/2022 IA NO. GA/1/2022, GA/2/2022 COMMISSIONER OF CENTRAL EXCISE BOLPUR

Versus

M/s. JAI BALAJI INDUST5RIES LTD. UNIT IV BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Dated : DECEMBER 06, 2022.

Appearance:

Mr. K.K. Maiti, Adv.

Mr. Tapan Bhanja, Adv.

...for appellant Ms. Swapna Pal, Adv.

...for respondent The Court :- Heard learned Counsel for the respective parties. There is a delay of 923 days in filing the appeal. We have perused the affidavit filed in support of the petition and we find sufficient cause has not been shown for condonation of inordinate delay in filing the appeal. That apart the learned Advocate for the respondent/assessee has placed the order passed by the Division Bench of this Court in CEXA/50/2019, in respect of assessee's own case for earlier period namely 2003-04 to 2007-08. From the order passed by the learned Tribunal we find department was unable to distinguish the order passed by the learned Tribunal for earlier year which order has been confirmed by this

Court in CEXA/50/2019. However, since there is no explanation for inordinate delay we are not inclined to exercise our discretion. Accordingly, the application for condonation of delay is dismissed. Consequently, the appeal stands rejected.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.