Commissioner Of Central GST And Central Excise , J And K vs. Hardcastle Petrofer PVT. LTD.

Held

The Court allowed the application for dispensing with the filing of the certified copy of the impugned order. Regarding the admission of the appeal, the Court issued notice to the respondent to show cause why the appeal should not be admitted to hearing. In the interim, the Court directed that subject to the appellant releasing 50% of the amount due in terms of the impugned CESTAT judgment, upon furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing such surety, the payment of the balance amount shall remain stayed. The appeal was ordered to be listed along with CEA 09/2018.

Facts

The Commissioner of Central GST and Central Excise, J&K, Jammu (appellant) filed an appeal against an order dated March 23, 2018, passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). The appeal concerns multiple appeal numbers before the CESTAT, including E/51135/2015-E/51138/2015, E/51140/2015-E/51142/2015, E/51144/2015-E/51146/2015, E/54918/2014-E/54920/2014, E/54922/2014-E/54938/2014, and E/60296/2016-E/60300/2016. The appellant sought to dispense with the filing of a certified copy of the impugned order. The High Court issued notice to the respondent, Hardcastle Petrofer Pvt. Ltd., to show cause why the appeal should not be admitted to hearing.

Key Issues

1. Whether the appeal filed by the appellant should be admitted to hearing, considering the reliance placed on an earlier order of this Court in CEA No. 09/2018 where notice was issued and interim directions were granted. Contentions: Appellant (Commissioner of Central GST and Central Excise): Relied on the earlier order in CEA No. 09/2018, suggesting a similar course of action for admission of the present appeal. Respondent (Hardcastle Petrofer Pvt. Ltd.): No arguments recorded for the respondent at this stage.