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TMI Blog2023 (9) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- The similar issue had arisen in an appeal COMMISSIONER OF CGST AND COMMISSIONER OF CENTRAL EXCISE, (J K) JAMMU VERSUS M/S NARBADA INDUSTRIES [ 2022 (5) TMI 1361 - JAMMU KASHMIR HIGH COURT] , wherein also the appellant/applicant had sought condonation of delay on similar grounds as have been urged in this application but the Division Bench of this Court did not accept the application an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till next date. Disposed of. CEA No. 117/2023 CM No. 4235/2023 The appeal by the Commissioner of Central GST Central Excise (J K) Jammu filed under Section 35 G of the Central Excise Act, 1944 against the final order dated 06.03.2018 passed by CESTAT Chandigarh, is delayed by 1488 days. Hence, a separate application seeking condonation of delay has been filed. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder while considering the judgment passed by this Court in SRD Nutrients (P) Limited (supra) as well as in M/s Unicorn Industries (supra) has observed in Paragraph 74 as under: Applying the aforesaid principle in the cases at hand, since the assessee has been held entitled to the refund of the Educational cess and Secondary Higher Educational cess on the basis of a judgment and order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustries cannot have a bearing on past decisions which had attained finality although they had followed SRD Nutrients (P) Limited (supra), which was subsequently overruled in M/s Unicorn Industries. Otherwise a pandora s box would be opened and there would be no end to litigation, which is against public policy. That is exactly what is sought to be done by the reference order dated 27.09.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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