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 (CEA No. 43/2018), the Court issued notice to the respondent (Hardcastle Petrofer Pvt. Ltd.) 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 dated March 23, 2018, and 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. The Court did not decide on the admission of the appeal on merits at this stage.
Facts
The Commissioner of Central GST and Central Excise, J&K (appellant) has 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, relating to the tax period not specified. The appellant sought to dispense with the filing of a certified copy of the impugned order. The appellant also placed reliance on an earlier order of the High Court in CEA No. 09/2018, where notice was issued and interim directions were granted. The respondent is Hardcastle Petrofer Pvt. Ltd. The amount in dispute is not explicitly stated but is related to the impugned judgment of the CESTAT.
Key Issues
1. Whether the appeal filed by the appellant is to be admitted to hearing, as per the provisions of the relevant GST/Central Excise Act and Rules. The appellant argued that the appeal should be admitted to hearing, citing an earlier order of the High Court in CEA No. 09/2018 where notice was issued and interim directions were granted. The appellant also sought interim relief, requesting a stay on the balance payment of the amount due as per the impugned CESTAT judgment, subject to releasing 50% of the amount due and furnishing solvent surety. The respondent's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
MCC No. 298/2018 Regular List Serial No. 25
HIGH COURT OF JAMMU AND KASHMIR AT JAMMU c/w CEA No. 43/2018, IA No. 2018
Date of order:-27.11.2018 Commissioner of Central GST and Central Excise, J&K
Vs. Hardcastle Petrofer Pvt. Ltd. Coram:
HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGE HON’BLE MR. JUSTICE TASHI RABSTAN, JUDGE Appearing counsel:
For Appellant/Petitioner(s) : Mr. Jagpaul Singh, Advocate For Respondent (s) :
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. 43/2018 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 issued to show cause as to why the
The judgment continues below.
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