Commssr Of Central GST And Central Excise vs. Reckitt Benckiser INDIA LTD.

Held

The Court held that the present appeal (CEA No. 123/2018) is to be disposed of in terms of the detailed order passed on the same day 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 being decided analogously to the connected matter. The specific findings, reasoning, and ratio decidendi from the Sun Pharma case would therefore apply to this appeal. The operative directions would be those stipulated in the order for CEA No. 05/2018. No specific issues were independently decided for this appeal, as it was disposed of based on a prior, detailed order.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Reckitt Benckiser India Limited. The appeal was decided on August 21, 2019. The High Court of Jammu and Kashmir at Jammu disposed of the present appeal 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 tax period, amount in dispute, or the order under challenge is detailed in this judgment, other than it being a Central Excise appeal.

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 appellant (Commissioner of Central GST & Central Excise) argued that the present appeal should be disposed of in terms of the detailed order passed in the connected case, implying that the outcome of this appeal is contingent on the ruling in the Sun Pharma case. Respondent's Argument: None recorded.