Commissioner Of Central GST And Central Excise Jammu vs. Crop Chemicals INDIA LTD.
Held
The Court held that the present appeal (CEA No. 19/2019) is disposed of in terms of the detailed order passed in CEA No. 05/2018. The reasoning and the ratio decidendi would therefore be those established in the connected matter. Without the detailed order in CEA No. 05/2018, the specific findings on any issues, the reasoning applied, and the operative directions for this appeal cannot be ascertained from the provided text. The judgment does not expressly leave any issue undecided; rather, it defers the decision to another order.
Facts
This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu against Crop Chemicals (India) Limited. The appeal was decided on August 21, 2019. The operative part of the judgment states that the present appeal is disposed of in terms of a detailed order passed on the same day in a connected matter, CEA No. 05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. No specific facts regarding the dispute between the Commissioner and Crop Chemicals (India) Limited are detailed in this order.
Key Issues
The judgment does not explicitly frame the issues for determination in this specific appeal. It refers to a detailed order passed in a connected matter (CEA No. 05/2018) for the disposal of this appeal. Therefore, the specific legal questions and arguments presented by the petitioner (Commissioner of Central GST & Central Excise) and the respondent (Crop Chemicals (India) Limited) for this particular case are not recorded. The outcome of this appeal is contingent on the decision in the aforementioned connected case.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER
RAJESH BINDAL, J
The present appeal is disposed of in terms of the detailed order passed today in CEA No.05/2018 titled as ‘Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited’.
(Sindhu Sharma) (Rajesh Bindal)
Judge Judge Jammu 21.08.2019 Raj Kumar
Whether the order is speaking : Yes/No.
Whether the order is reportable : Yes/No.
Coram : RAJ KUMAR 20
The judgment continues below.
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