Commissioner Of Central GST And Central Excise , J And K vs. Hardcastle Petrofer PVT. LTD.
Held
The Court decided to issue notice 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 directed the appellant to release 50% of the amount due as per the impugned judgment of the CESTAT, provided the appellant furnishes solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing such surety. The payment of the balance amount was stayed until further orders. The appeal was ordered to be listed along with CEA 09/2018. The Court did not decide on the merits of the appeal at this stage, focusing on procedural aspects and interim relief.
Facts
The Commissioner of Central GST and Central Excise, J&K, Jammu (appellant) filed an appeal before the High Court 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 to E/51146/2015, E/54918/2014 to E/54938/2014, and E/60296/2016 to 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., and directed the appellant to release 50% of the amount due as per the CESTAT's impugned judgment, subject to furnishing solvent surety. The payment of the balance amount was stayed pending further orders.
Key Issues
1. Whether the appeal filed by the Commissioner of Central GST and Central Excise, J&K, Jammu, against the CESTAT's order dated March 23, 2018, should be admitted to hearing. The appellant's contentions: The appellant relies on an earlier order passed by the High Court in CEA No. 09/2018, where notice was issued and interim directions were granted. This suggests a prima facie case for admission of the appeal. The respondent's contentions: No arguments were recorded for the respondent in the provided judgment.
AI-generated summary — verify with the full judgment below
__________________________________________________________________________________ MCC No. 313/2018 Regular list Item No.17 HIGH COURT OF JAMMU AND KASHMIR AT JAMMU
MCC No. 313/2018 c/w CEA No. 59/2018, IA No. 01/2018
Date of order: 28.11.2018 Commissioner of Central GST and Central; Excise, J&K, Jammu Vs. Hardcastle Petrofer Pvt. Ltd. Coram: HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGE HON’BLE MR. JUSTICE TASHI RABSTAN, JUDGE Appearing counsel(s): For Petitioner/Appellant(s) : Mr. Jagpaul Singh, Advocate For respondent (s) :
MCC NO. 313/2018
For the reasons stated in the application, which is supported by an affidavit, the same is allowed. Accordingly, filing of the certified copy of the impugned order is dispensed with. CEA No. 59/2018 Learned counsel for the appellant places reliance on an earlier order passed by this Court in CEA No. 09/2018, in which notice has been
The judgment continues below.
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