Commissioner Of Central G.S.T. And Central Excise J And K Jammu. vs. Insecticides INDIA LTD.
Held
The Court decided to issue notice to the respondent (Insecticides India Ltd.) for 02.07.2019, asking them to show cause as to why the appeal should not be admitted. The Court also granted interim directions. It directed that subject to the appellant (Commissioner of Central GST and Central Excise) releasing 50% of the amount due in terms of the impugned order dated 05.09.2018 passed by the CESTAT to the respondent entrepreneur, upon furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing of surety, the payment of the balance amount shall remain stayed. The appeal is to be taken up along with CEA No.9/2018. No specific finding on the merits of the appeal was made at this stage, as the primary focus was on admission and interim relief.
Facts
The Commissioner of Central GST and Central Excise (J&K), Jammu (Appellant) filed an appeal before the High Court against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT's order, dated 05.09.2018, was in Appeal No. E/50007/2015 concerning Insecticides India Ltd. (Respondent). The Appellant sought to challenge the CESTAT's decision. The High Court, while considering the appeal, noted an earlier order dated 19.11.2018 in CEA No.09/2018 where notice was issued to show cause against admission of the appeal and interim directions were granted. The present appeal was to be taken up along with CEA No.9/2018.
Key Issues
1. Whether the appeal filed by the Commissioner of Central GST and Central Excise (J&K), Jammu, against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 05.09.2018 in Appeal No. E/50007/2015, should 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, wherein 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 recorded in the provided judgment.
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Cause title — parties, addresses and appearances
MCC No.210/2019
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.164/2019 Learned counsel for the appellant places reliance
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