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 to show cause why the appeal should not be admitted to hearing. In the interim, the Court directed that the appellant (Commissioner of Central GST and Central Excise, J&K, Jammu) shall release 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 pending further orders. The Court ordered that the appeal be listed along with CEA 09/2018.
Facts
The Commissioner of Central GST and Central Excise, J&K, Jammu (the appellant) 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, including E/51135/2015 to E/51138/2015, E/51140/2015 to E/51142/2015, E/51144/2015 to E/51146/2015, E/54918/2014 to E/54920/2014, E/54922/2014 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., to show cause why the appeal should not be admitted.
Key Issues
1. Whether the filing of the certified copy of the impugned order is required for the admission of the appeal. (Procedural issue) 2. 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. (Issue of admission of appeal) Contentions: Petitioner/Appellant (Commissioner of Central GST and Central Excise, J&K, Jammu): Relied on an earlier order of the High Court in CEA No. 09/2018, where notice was issued and interim directions were granted, to argue for the admission of the present appeal. Also sought dispensation of filing the certified copy of the impugned order. Respondent (Hardcastle Petrofer Pvt. Ltd.): No arguments recorded for the respondent in the provided text.
AI-generated summary — verify with the full judgment below
__________________________________________________________________________________ MCC No. 291/2018 Regular list Item No.23 HIGH COURT OF JAMMU AND KASHMIR AT JAMMU
MCC No. 291/2018 c/w CEA No. 38/2018, IA No. 01/2018
Date of order: 26.11.2018 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. 291/2018
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. 38/2018 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 iss
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