Commissioner Of Central GST And Central Excise , J And K vs. Hardcastle Petrofer PVT. LTD.

Held

The Court held that the present appeal, CEA No. 53/2018, is disposed of in terms of the detailed order passed in CEA No. 05/2018, Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited. The reasoning and specific findings 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 decision. The ratio decidendi would be that if a matter is factually and legally identical to a previously decided case, it should follow the precedent set by that case. No specific issues were decided on merits for Hardcastle Petrofer Private Limited in this judgment, as it was disposed of based on a connected matter.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Hardcastle Petrofer Private Limited. The appeal was decided on August 21, 2019. The order indicates 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 facts regarding the dispute between the Commissioner and Hardcastle Petrofer Private Limited are detailed in this judgment.

Key Issues

1. Whether the present appeal is to be disposed of in terms of the order passed in CEA No. 05/2018 (Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited)? Petitioner's Argument: The appellant (Commissioner of Central GST & Central Excise) contends that the present appeal should be disposed of in terms of the detailed order passed in the connected matter, CEA No. 05/2018. No specific arguments are recorded for the respondent (Hardcastle Petrofer Private Limited) as none appeared. Revenue's Argument: The revenue, through the appellant, seeks to have this appeal decided based on the outcome of the aforementioned connected appeal.