Commissioner Of Central G.S.T. And Central Excise J And K Jammu vs. Ultimate Flexi Pack LTD.

Held

The Court held that the present appeal (CEA No.92/2019) is disposed of in terms of the detailed order passed in CEA No.05/2018. This implies that the findings and reasoning in the latter case are adopted as the basis for deciding this appeal. Without the detailed order in CEA No.05/2018, the specific legal principles, ratio decidendi, and operative directions for this case cannot be ascertained from the provided text. The judgment does not record any specific findings on any issues, nor does it provide reasoning or operative directions beyond the reference to the other case. No issues were expressly left undecided.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Ultimate Flexi Pack Limited. The appeal was decided on 21.08.2019. The operative part of the judgment states that the present appeal is disposed of in terms of a detailed order passed on the same day in a different case, 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 is detailed in this judgment itself, as it refers to another order for the substantive decision.

Key Issues

The judgment does not explicitly frame the issues for determination. However, by referencing the decision in CEA No.05/2018, it implies that the issues decided in that case are the ones being applied here. The specific legal questions and arguments from CEA No.05/2018, which would have been the basis for the decision in this appeal, are not detailed within this particular judgment. Therefore, the issues and arguments of both the petitioner (appellant) and the revenue (respondent) are not recorded in this judgment.