Commissioner Of Central G.S.T.And Central Excise J And K Jammu. vs. V M C O Alloys

Held

The Court disposed of the present appeal 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 specific findings and reasoning from the aforementioned connected case would therefore apply to this appeal. The operative directions would be those stipulated in the order for CEA No.05/2018. No issue was expressly left undecided, as the disposal was based on a prior detailed order.

Facts

This appeal was filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against V M C O Alloys. The appeal was decided on August 21, 2019. The Court disposed of the present appeal 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 appearance was made by the respondent. The judgment does not specify the tax period, the order or action under challenge, the authority that passed it, or the amount in dispute.

Key Issues

1. Whether the present appeal should 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 CEA No.05/2018. No specific arguments were recorded for the respondent as none appeared. Revenue/State's Argument: Not recorded.