Commissioner Of Central G.S.T. And Central Excise J And K Jammu. vs. Insecticides INDIA LTD.

Held

The Court held that the present appeal (CEA No.107/2019) is disposed of 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 is that the present appeal is to be governed by the decision in the connected matter. The specific findings and ratio decidendi from the order in CEA No.05/2018 are not reproduced here, but the operative direction is to dispose of this appeal in line with that order. No issues were expressly left undecided; rather, the decision was deferred to the connected 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 August 21, 2019. The judgment states that the present appeal is disposed of in terms of a detailed order passed in a connected case, 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 order.

Key Issues

1. Whether the present appeal is to be decided based on the principles laid down in the connected case of Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited (CEA No.05/2018)? Petitioner's Argument: The petitioner (Commissioner of Central GST & Central Excise) implicitly argues that the present appeal should follow the decision in the connected case, as indicated by the operative part of the order. No specific arguments are recorded for the petitioner beyond this procedural reliance. Respondent's Argument: No arguments were recorded for the respondent (Insecticides India Limited) as none appeared.