Commissioner Of Central GST And Central Excise J And K Jammu vs. J And K Cement Corporation,Kathua J And K.

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 and the ratio decidendi for this disposal are not provided within this specific judgment text, as it relies entirely on the outcome of the aforementioned separate case. No specific findings on any issues pertaining to the appellant or respondent in this case are recorded. The operative directions are to dispose of the appeal as per the order in CEA No.05/2018. No issues were expressly left undecided within this judgment.

Facts

This appeal was filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against J&K Cement Corporation. The judgment states that the present appeal is disposed of in terms of a detailed order passed 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, order under challenge, authority that passed it, amount in dispute, or procedural history for this particular case is recorded in the provided text. The respondent, J&K Cement Corporation, was represented by None.

Key Issues

The judgment does not explicitly frame any questions of law or mixed law and fact for this specific appeal. It also does not record any arguments presented by either the appellant or the respondent. The entire appeal is disposed of based on the decision in a separate, referenced case. Therefore, there are no specific issues or arguments to detail for this particular appeal as per the provided text.