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

Held

The Court allowed the application to dispense with the filing of the certified copy of the CESTAT order. Regarding the admission of the appeal, the Court issued notice to the respondent, directing them to show cause as to why the appeal should not be admitted. The Court also granted an interim direction, staying the payment of the balance amount due under the impugned CESTAT order dated September 5, 2018. This stay is conditional upon the appellant releasing 50% of the amount due to the respondent within four weeks of the respondent furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner. The Court did not decide on the admission of the appeal or the merits of the case at this stage, as it was an interim order.

Facts

The Commissioner of Central GST and Central Excise (J&K), Jammu, is the appellant, and Insecticides India Ltd. is the respondent. The appeal concerns an order dated September 5, 2018, passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Appeal No. E/50009/2015. The appellant sought to dispense with the filing of a certified copy of the CESTAT order, which was allowed. The appellant also sought admission of the appeal, and the Court issued notice to the respondent. In the interim, the Court directed that 50% of the amount due under the impugned CESTAT order be released to the respondent upon furnishing solvent surety, and the payment of the balance amount would remain stayed.

Key Issues

1. Whether the appeal filed by the appellant should be admitted for hearing. The appellant relies on an earlier order dated November 19, 2018, passed by this Court in CEA No. 09/2018, where notice was issued to show cause as to why the appeal should not be admitted. The appellant's contention is that the facts and circumstances are similar to the aforementioned case. The respondent's arguments are not recorded in the judgment. 2. Whether the payment of the balance amount, as per the impugned CESTAT order dated September 5, 2018, should be stayed pending the admission and final disposal of the appeal. The appellant seeks a stay on the balance amount, subject to releasing 50% of the due amount. The respondent's arguments are not recorded in the judgment.