Commissioner Of Central G.S.T. And Central Excise , Jammu vs. Insecticides INDIA LTD. Udhampur

Held

The Court held that the present appeal is disposed of in terms of the detailed order passed in CEA No. 05/2018, Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited. The reasoning and findings of the Court are therefore to be found in the order of CEA No. 05/2018. No specific operative directions or relief granted in relation to Hardcastle Petrofer Private Limited are recorded in this judgment, other than the disposal of the appeal in line with the connected matter. Any issues expressly left undecided are not mentioned.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu against an order concerning Hardcastle Petrofer Private Limited. 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 pertaining to Hardcastle Petrofer Private Limited or the disputed amount are recorded in this judgment.

Key Issues

The judgment does not articulate specific issues for determination in this appeal. It explicitly states that the appeal is disposed of in terms of the order passed in a connected case, CEA No. 05/2018. Therefore, the issues decided in this appeal are those that were decided in the aforementioned connected case. The judgment does not record any arguments presented by either the appellant (Commissioner of Central GST & Central Excise) or the respondent (Hardcastle Petrofer Private Limited) in this specific appeal.