Commissioner Of Central GST And Central Excise, Jammu vs. Biostadt INDIA LTD. Jammu
Held
The Court issued notice to the respondent for 02.07.2019 to show cause as to why the appeal should not be admitted. The Court also granted interim relief to the appellant by directing that subject to the appellant releasing 50% of the amount due in terms of the impugned CESTAT order dated 29.08.2018 to the respondent entrepreneur, upon furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing the surety, the payment of the balance amount shall remain stayed. The Court did not decide on the merits of the appeal at this stage, focusing on the procedural aspect of admission and interim measures.
Facts
The Commissioner of Central GST and Central Excise (J&K), Jammu, is the appellant, and Bisstadt India Limited is the respondent. The appeal concerns an order dated 29.08.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Appeal No. E/53029/2014. The appellant seeks to challenge this CESTAT order. The High Court, in its interim order, directed the appellant to release 50% of the amount due as per the impugned CESTAT order to the respondent entrepreneur upon furnishing solvent surety. The payment of the balance amount was stayed pending further orders. The Court also dispensed with the filing of a certified copy of the CESTAT order.
Key Issues
1. Whether the appeal filed by the appellant (Commissioner of Central GST and Central Excise) against the CESTAT order dated 29.08.2018 is maintainable and ought to be admitted for hearing. The appellant argued that the appeal should be admitted, placing reliance on an earlier order dated 19.11.2018 passed by the High Court in CEA No.09/2018, where notice was issued to show cause as to why the appeal should not be admitted and interim directions were also issued. The respondent's arguments are not explicitly recorded in the provided text regarding the admission of the appeal. However, the interim directions suggest that the respondent's interests were considered.
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Cause title — parties, addresses and appearances
MCC No.204/2019
For the reasons stated in the application, the same is allowed. Filing of certified copy of order passed by the Customs, Excise and Service Tax Appellate Tribunal is dispensed with. CEA No.157/2019 Learned counsel for the appellant places reliance on an earlier order 19.11.2018 passed by this Court in CEA No.09/2018, in which notice has been issu
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