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. 17/2019) is disposed of in terms of the detailed order passed on the same day 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 based on the precedent set by the order in the connected case. The operative direction is the disposal of this appeal in line with the aforementioned order. No specific findings on the merits of the present appeal are recorded, as it is being disposed of based on a prior decision. The judgment does not expressly leave any issue undecided, but the specific issues pertaining to Saraswati Agro Chemical are not detailed here.
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 details regarding the tax period, amount in dispute, or the specific order under challenge are provided in this judgment excerpt. The respondent, Saraswati Agro Chemical, was not represented.
Key Issues
1. Whether the present appeal is to be disposed of in terms of the order passed in CEA No. 05/2018, as stated in the judgment. Petitioner's Argument: The petitioner, Commissioner of Central GST & Central Excise (J&K), Jammu, contends that the present appeal should be disposed of in terms of the detailed order passed in the connected case, CEA No. 05/2018, titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. Respondent's Argument: No arguments were recorded for the respondent, Saraswati Agro Chemical, as they were not represented.
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 KUM
The judgment continues below.
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