Commissioner Of CGST And Central Excise Jammu vs. M/S Sun Pharmaceuticals Industries Bari Brahmna Jammu
Facts
The Commissioner of CGST and Central Excise, Jammu, filed an appeal against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh. The CESTAT had set aside orders from lower authorities and directed the refund of Education Cess and Secondary & Higher Education Cess to M/s Sun Pharmaceuticals Industries. This direction was based on the Supreme Court's decision in 'M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati'. A batch of similar appeals, including the lead case CEA No. 10/2022, had previously been dismissed by a Coordinate Bench of the High Court on May 23, 2022. The instant appeal presented similar grounds and challenged a comparable CESTAT order.
Held
The High Court dismissed the appeal, stating that it was filed against a CESTAT order similar to those in a batch of previously decided appeals. The Court noted that the grounds raised in the instant appeal were almost identical to those already dealt with by a Coordinate Bench. To maintain parity, the Court dismissed this appeal on the same terms and conditions as laid down in the judgment dated May 23, 2022, passed by the Coordinate Bench. Any subsisting interim directions were vacated. The Court did not decide the merits of the refund claim itself but rather dismissed the appeal based on precedent.
Key Issues
1. Whether the CESTAT's order directing the refund of Education Cess and Secondary & Higher Education Cess to the assessee, based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati, was legally sustainable. Contentions: Petitioner (Commissioner of CGST and Central Excise, Jammu): The appeal was filed against a CESTAT order that directed the refund of Education Cess and Secondary & Higher Education Cess. The grounds for appeal were similar to those in a batch of previously dismissed appeals. The appellant relied on the principle of maintaining parity with the earlier judgment of the Coordinate Bench. Respondent (M/s Sun Pharmaceuticals Industries): No arguments were recorded for the respondent in the judgment.
Sections Cited
Section 35G
AI-generated summary — verify with the full judgment below
Serial No. 24 Regular Cause List
HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU
CEA No. 341/2022 CM Nos. 6737/2022; 6738/2022
Commissioner of CGST and Central Excise Jammu … Appellant(s)
Through: - Mr Jagpaul Singh, Advocate.
V/s
M/S Sun Pharmaceuticals Industries Bari Brahmna, Jammu. … Respondent(s) Through: - None.
CORAM:
Hon’ble the Chief Justice
Hon’ble Mr Justice Vinod Chatterji Koul, Judge
(ORDER) 21.11.2022
Ali Mohammad Magrey-CJ (Oral):
At the very outset, what requires to be stated is that a batch of appeals were filed before this Court by the Commissioner, Central, GST and Central Excise (Jammu and Kashmir), Jammu under Section 35 G of the Central Excise Act, 1994 (fort short ‘the Act’) against the orders of different dates passed by the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh (for short ‘the CESTAT’), thereby setting aside the orders passed by the Commissioner (Appeals) and the Adjudicating Authority and directing for the refund of the Education Cess and Secondary & Higher Education Cess to the assessee in view of the decision rendered by
The judgment continues below.
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