Commissioner Of Central GST And Central Excise , J And K vs. Saraswati Agro Chemical INDIA PVT. LTD.
Held
The Court held that the present appeal (CEA No. 02/2019) is to be disposed of in terms of the detailed order passed in CEA No.05/2018, which was titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. The reasoning for this decision is that the present appeal is being decided based on the outcome of the connected case. The operative direction is that the appeal is disposed of in terms of the order in the other case. No specific findings on the merits of the present appeal are recorded, as it is being decided by reference to another judgment. The specific issues decided in CEA No.05/2018 are not detailed here, but the principle is that this appeal follows that precedent.
Facts
This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Saraswati Agro Chemical. The appeal was decided on August 21, 2019. The judgment states that the present appeal is disposed of in terms of a detailed order passed in a connected case, CEA No.05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. No specific facts regarding the tax period, amount in dispute, or the order under challenge are recorded in this judgment itself, other than it being an appeal by the revenue.
Key Issues
1. Whether the present appeal is to be disposed of in terms of the order passed in CEA No.05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'? Petitioner's Argument: The appellant (Commissioner of Central GST & Central Excise) argued that the present appeal should be disposed of in terms of the order passed in the aforementioned connected case. No specific arguments were recorded for the respondent (Saraswati Agro Chemical) as none appeared. Revenue's Argument: The revenue, as the appellant, contended that the appeal should be decided based on the precedent set in the 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 KUMA
The judgment continues below.
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