Judgment :

Pankaj Mithal, CJ.

About 700 appeals have been filed by the Commissioner, CGST and Central Excise Jammu and Kashmir, Jammu u/s 35 G of the Central Excise Act, 1944, (for short ‘the Act’) against the orders of different dates passed by the Customs Excise and Service Tax Appellate Tribunal (for short ‘CESTAT’), Chandigarh, setting aside the orders passed by the Commissioner (Appeals) and the Adjudicating Authority and directing for the refund of the Education Cess and Secondary & Higher Education Cess to the assessee in view of the decision of the Apex Court in M/s SRD Nutrients Pvt. Ltd. Vs. Commissioner of Central Excise, Guwahati, 2017 (335) ELT 481 (SC).

2. All appeals except two, i.e., Central Excise Appeal Nos. 09 and 11 of 2020 are reported to be barred by time ranging from 200 to 1100 days.

3. An objection has been raised that not a single appeal is within time and that even the aforesaid two appeals are barred by limitation, if the limitation is properly calculated from the date of the service of the order upon the appellant.

4. The dates on which orders were passed by the CESTAT, the dates of service of those orders upon the appellant and the date of filing of the app