Commissioner Of Central Excise vs. M/S Brahmaputra Carbon LTD.
Facts
This matter concerns an interlocutory application (I.A. No. 1478/2024) filed by the Commissioner of Central Excise, Guwahati (presently Principal Commissioner, CGST and Central Excise) against M/s Brahmaputra Carbon Ltd. The application was considered by the Gauhati High Court. The Court noted that an order had been passed on the same day in a connected appeal, C. Ex. Appeal No. 3/2022. In light of that order, the Court deemed no further orders necessary for the present interlocutory application. Consequently, the interlocutory application was closed.
Held
The Court held that no further order was required in the interlocutory application (I.A. No. 1478/2024) in view of the order passed on the same day in the connected appeal, C. Ex. Appeal No. 3/2022. The reasoning is that the decision in the connected appeal rendered the interlocutory application infructuous or otherwise resolved the matter. The operative direction was to close the interlocutory application. No specific findings on GST provisions or amounts in dispute were recorded, as the decision was procedural, based on the outcome of a related appeal.
Key Issues
The judgment does not explicitly frame questions of law or detail arguments presented by either party. It solely states that an order was passed in a connected appeal (C. Ex. Appeal No. 3/2022) on the same day, and based on that order, no further action was required for the interlocutory application. Therefore, the specific issues and the arguments of the petitioner (Commissioner of Central Excise) and the respondent (M/s Brahmaputra Carbon Ltd.) are not recorded in this excerpt.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010090272024
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/1478/2024 COMMISSIONER OF CENTRAL EXCISE, GUWAHATI SETHI TRUST BUILDING BHANGAGARH GUWAHATI 781005. PRESENTLY PRINCIPALCOMMISSIONER CGST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 781001 VERSUS M/S BRAHMAPUTRA CARBON LTD. INDUSTRIAL ESTATE NEW BONGAIGAON ASSAM 783380 For the Applicant(s) : Mr. S.C. Keyal, Standing Counsel, GST. For the Respondent(s) : – B E F O R E – HON’BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON’BLE MR. JUSTICE SUMAN SHYAM 16.08.2024 (Vijay Bishnoi, CJ) In view of the order passed today in the connected appeal being C. Ex. Appeal No.3/2022, no further order is called for in the present application. Accordingly, the interlocutory application stands closed. JUDGE CHIEF JUSTICE
Page No.# 2/2 Comparing Assistant
The judgment continues below.
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