Commissioner Of Central GST And Central Excise , J And K vs. Hardcastle Petrofer PVT. LTD.
Held
The Court allowed the application to dispense with the filing of the certified copy of the impugned order. Regarding the appeal itself, the Court issued notice to the respondent for 20.02.2019, directing them to show cause as to 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, 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 ordered to be listed along with CEA 09/2018. The Court did not decide on the merits of the appeal at this stage.
Facts
The Commissioner of Central GST and Central Excise, J&K, Jammu (appellant) filed an appeal against an order dated 23rd March, 2018, passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). The appeal concerns multiple appeal numbers before the CESTAT, relating to various tax periods. The appellant sought to dispense with the filing of the certified copy of the impugned order. The High Court noted that a previous order in CEA No. 09/2018 had issued notice to show cause and interim directions. The present appeal also sought admission to hearing. The amount in dispute is not explicitly stated but relates to the CESTAT's impugned judgment.
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 23rd March, 2018, should be admitted for hearing. Appellant's contention: The appellant relies on an earlier order of the High Court in CEA No. 09/2018, where notice was issued and interim directions were granted, suggesting a prima facie case for admission. Respondent's contention: No specific arguments are recorded for the respondent (Hardcastle Petrofer Pvt. Ltd.) at this stage, as the court issued notice to show cause.
AI-generated summary — verify with the full judgment below
__________________________________________________________________________________ MCC No. 305/2018 Regular list Item No.09 HIGH COURT OF JAMMU AND KASHMIR AT JAMMU
MCC No. 305/2018 c/w CEA No. 51/2018, 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. 305/2018
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. 51/2018 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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