Commissioner Of Central GST And Central Excise Jammu vs. Insecticides INDIA LTD.
Held
The Court disposed 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 specific findings, reasoning, and ratio decidendi from that connected order are not reproduced here, nor are the operative directions or any issues expressly left undecided for this particular appeal. The judgment simply indicates that the outcome of this appeal is contingent upon the decision in the other cited case.
Facts
This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Insecticides India Limited. The appeal was decided on 21.08.2019. The judgment states that the present appeal is disposed of 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 specific facts regarding the dispute between the Commissioner and Insecticides India Limited are detailed in this judgment.
Key Issues
The judgment does not explicitly state the specific issues that the Court had to decide in this particular appeal (CEA No. 136/2018). It only refers to a detailed order passed in a connected appeal (CEA No. 05/2018). Therefore, the specific questions of law or mixed law and fact, the provisions they turn on, and the arguments of each side are not recorded for this case. The Court's decision is based on the reasoning provided in the aforementioned connected appeal.
AI-generated summary — verify with the full judgment below
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 :
The judgment continues below.
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