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

Held

The Court has allowed the application to dispense with the filing of the certified copy of the impugned order. In the main appeal (CEA No. 37/2018), the Court has issued notice to the respondent to show cause as to why the appeal should not be admitted to hearing. Pending this, the Court has granted an interim direction. The appellant is directed to release 50% of the amount due as per 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 is to be listed along with CEA 09/2018. The question of admitting the appeal for hearing has not yet been decided.

Facts

The Commissioner of Central GST and Central Excise, J&K, Jammu, is the appellant in this appeal. The respondent is Hardcastle Petrofer Pvt. Ltd. The appeal concerns multiple appeal numbers before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), with an impugned judgment dated March 23, 2018. The appellant seeks to challenge this CESTAT order. The High Court has been moved by an application (MCC No. 290/2018) to dispense with the filing of a certified copy of the impugned order, which was allowed. The Court has issued notice to the respondent in the main appeal (CEA No. 37/2018) to show cause why it should not be admitted to hearing.

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 for hearing. The appellant's contention is that the appeal should be admitted, relying on an earlier order of this Court in CEA No. 09/2018 where notice was issued. The respondent's arguments are not recorded in the judgment. 2. Whether interim directions should be granted pending the admission of the appeal. The appellant seeks to stay the payment of the balance amount due in terms of the impugned CESTAT judgment. The Court is considering whether to grant this stay, subject to certain conditions.