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

Held

The Court directed that notice be issued to the respondent for February 20, 2019, to show cause as to why the appeal should not be admitted to hearing. In the interim, the Court ordered that subject to the appellant releasing 50% of the amount due in terms of the impugned CESTAT judgment dated March 23, 2018, to the respondent entrepreneur, 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 listed along with CEA 09/2018.

Facts

The Commissioner of Central GST and Central Excise, J&K, Jammu (appellant) filed an appeal before the High Court of Jammu and Kashmir 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, and others. 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., for February 20, 2019, to show cause why the appeal should not be admitted to hearing. Interim directions were also issued.

Key Issues

1. Whether the appeal filed by the Commissioner of Central GST and Central Excise, J&K, Jammu, against the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated March 23, 2018, should be admitted to hearing. Contentions: Petitioner/Appellant (Commissioner of Central GST and Central Excise, J&K, Jammu): Relied on an earlier order passed by the High Court in CEA No. 09/2018, where notice had been issued and interim directions granted, to support the admission of this appeal. Respondent (Hardcastle Petrofer Pvt. Ltd.): No arguments recorded for the respondent at this stage.