Commissioner Of Central GST And Central Excise Jammu vs. Crop Chemicals INDIA LTD.
Held
The Court decided to dispose of the present appeal 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 not elaborated upon in this excerpt, other than the fact that it is a connected matter. Therefore, the specific findings on any issues, the reasoning leading to those findings, and the ratio decidendi are not available from this judgment. No operative directions are explicitly stated in this excerpt, beyond the disposal of the appeal based on the connected order.
Facts
This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Crop Chemicals (India) Limited. 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 matter, 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.
Key Issues
The judgment does not explicitly frame any questions of law or mixed law and fact for determination. It also does not record any arguments presented by either the appellant (Commissioner of Central GST & Central Excise) or the respondent (Crop Chemicals (India) Limited). The decision is based on a reference to a detailed order passed in a related case, CEA No. 05/2018.
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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 KUMAR 2019.0
The judgment continues below.
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