M/S Bharti Airtel LTD vs. Commissioner Of Central Excise

Facts

This matter concerns an Interlocutory Application (I.A. Civil/380/2025) filed in connection with C. Ex. App. No.7/2019. The petitioner is M/s Bharti Airtel Ltd. The respondent is the Commissioner of Central Excise, Guwahati. The judgment and order passed today in related cases, C. Ex. App. No.7/2019 and C. Ex. App. No.11/2019, have been considered. The specific tax period, the order or action under challenge, the authority that passed it, and the amount in dispute are not detailed in this specific order. The procedural history leading to this I.A. is not elaborated upon, other than its relation to the aforementioned appeals.

Held

The Court held that the Interlocutory Application (I.A. Civil/380/2025) stands disposed of. This decision is based on the judgment and order passed on the same day in two other connected appeals: C. Ex. App. No.7/2019 and C. Ex. App. No.11/2019. The reasoning behind this disposal is that the outcome of the main appeals dictates the fate of the interlocutory application. The specific findings or ratio decidendi from the judgment in the connected appeals are not detailed here. Therefore, the operative directions are limited to the disposal of the I.A. No specific issues were expressly left undecided, as the disposal is consequential to the main appeals.

Key Issues

The Court had to decide the fate of the Interlocutory Application (I.A. Civil/380/2025) in light of the judgment and order passed in connected matters (C. Ex. App. No.7/2019 and C. Ex. App. No.11/2019). The specific legal questions or factual disputes that formed the basis of the main appeals are not articulated in this order. Consequently, the arguments presented by the petitioner, M/s Bharti Airtel Ltd., and the respondent, Commissioner of Central Excise, Guwahati, are not recorded. No specific provisions of the GST law or other relevant statutes are mentioned as being under contention in this particular order.