Commissioner Of Central G.S.T. And Central Excise, Jammu vs. J And K Cement Corporation, Kathua

Held

The Court decided to dispose of the present appeal in terms of the detailed order passed in CEA No.05/2018 titled as ‘Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited’. The reasoning for this decision is not elaborated upon in this specific judgment, as it refers to another order for the detailed reasoning. The operative direction is to dispose of the appeal as per the referenced order. No specific issues were expressly left undecided, as the matter was resolved by reference to another judgment.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against J&K Cement Corporation. The judgment does not provide specific details regarding the tax period(s), the order or action under challenge, the authority that passed it, or the amount in dispute. The procedural history is also not detailed, other than the filing of the present appeal. The respondent, J&K Cement Corporation, was represented by no one.

Key Issues

1. Whether the present appeal should be disposed of in terms of the detailed order passed in CEA No.05/2018 titled as ‘Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited’. The appellant, Commissioner of Central GST & Central Excise (J&K), Jammu, argued that the present appeal should be disposed of in line with the decision in the aforementioned case. No arguments were recorded for the respondent, J&K Cement Corporation.