Commissioner Of Central G.S.T. And Central Excise J And K Jammu vs. Bbf Industries,Samba

Held

The Court held that the present appeal, CEA No.128/2019, is to be disposed of in terms of the detailed order passed in CEA No.05/2018, 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 by reference to the findings and directions in the aforementioned connected case. The operative direction is to dispose of the appeal in accordance with the order in CEA No.05/2018. No specific issues were decided on merits for this particular appeal, as it was disposed of based on a precedent.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against BBF Industries. The appeal was decided on August 21, 2019. The High Court of Jammu and Kashmir at Jammu disposed of the present appeal in terms of a detailed order passed in a connected matter, CEA No.05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. No specific tax period, amount in dispute, or the order under challenge from a specific authority is detailed in this judgment, beyond it being an appeal.

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'? (Question of law) Petitioner's Argument: The appellant (Commissioner of Central GST & Central Excise) argued that the present appeal should be disposed of in terms of the detailed order passed in the connected matter, CEA No.05/2018. Respondent's Argument: The respondent (BBF Industries) did not present any specific arguments in this judgment, as the appeal was disposed of based on the order in the connected case. The judgment does not record any arguments from the respondent.