Commissioner Of Central G.S.T. And Central Excise, Jammu vs. J And K Cement Corporation, Kathua

Held

The Court held that the present appeal 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 for this decision is that the present appeal is being decided based on the precedent set in the aforementioned case. The operative direction is the disposal of the appeal in line with the order in CEA No.05/2018. No specific issues were decided on their merits in this particular judgment, as it relies on a prior order. Any issues expressly left undecided are not recorded.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against J&K Cement Corporation. 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 different case, CEA No.05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. No specific details regarding the tax period, amount in dispute, or the order under challenge are provided in this judgment. The respondent, J&K Cement Corporation, was represented by none.

Key Issues

1. Whether the present appeal should be disposed of in terms of the order passed in CEA No.05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'? 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 CEA No.05/2018. No specific arguments were recorded for the respondent as none appeared. Revenue/State's Argument: Not recorded.