Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Gaurav Agro - Chem Industries Sicop Igc Kathua J And K
Held
The Court dismissed the appeal. It noted that the instant appeal challenged an order similar to those in a batch of previous appeals considered by a Coordinate Bench. The grounds raised in the present appeal were also found to be identical to those already dealt with by the Coordinate Bench. Consequently, to maintain parity and consistency, 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 explicitly discuss the ratio decidendi of the SRD Nutrients case but followed its own precedent established in the earlier batch of appeals.
Facts
The Commissioner of Central GST 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 the Commissioner (Appeals) and the Adjudicating Authority, directing the refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Gaurav Agro-Chem Industries. This direction was based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. This appeal was part of a batch of similar appeals, with the lead case being CEA No. 10/2022, which were previously dismissed by a Coordinate Bench of the High Court on May 23, 2022. The present appeal was filed under Section 35G of the Central Excise Act, 1994.
Key Issues
1. Whether the CESTAT's order directing the refund of Education Cess and Secondary & Higher Education Cess to the assessee is sustainable in light of the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati? The Appellant (Commissioner of Central GST and Central Excise) argued that the CESTAT's order should be set aside, likely contending that the refund was not permissible or that the CESTAT had erred in its interpretation of the law. The Appellant relied on the Supreme Court's judgment in M/s SRD Nutrients Pvt. Ltd. to support its case. The Respondent (M/s Gaurav Agro-Chem Industries) did not present any arguments before the Court.
Sections Cited
Section 35G
AI-generated summary — verify with the full judgment below
Serial No. 11 Regular Cause List
HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU
CEA No. 283/2022 CM Nos. 6081/2022; 6082/2022
Commissioner of Central GST and Central Excise J&K, Jammu
… Appellant(s)
Through: - Mr Jagpaul Singh, Advocate.
V/s M/s Gaurav Agro-Chem Industries, Plot No. 13-A, SICOP, IGC, Kathua, J&K. … Respondent(s) Through: - None.
CORAM:
Hon’ble the Chief Justice
Hon’ble Mr Justice Vinod Chatterji Koul, Judge
(JUDGMENT)
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 rendere
The judgment continues below.
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