Commissioner Of Central G.S.T. And Central Excise J And K Jammu. vs. Insecticides INDIA LTD.
Held
The Court has not decided the merits of the appeal. The primary action taken is the issuance of notice to the respondent, Insecticides India Ltd., to show cause why the appeal filed by the Commissioner of Central GST and Central Excise (J&K), Jammu, should not be admitted. The Court has also granted an interim relief, directing that 50% of the amount due as per the impugned order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 05.09.2018 be released to the respondent upon furnishing solvent surety. The payment of the balance amount is stayed pending further orders. The appeal is to be taken up along with CEA No.9/2018. No specific findings on any legal issues have been made at this stage, as the appeal is still at the admission stage.
Facts
This case involves an appeal by the Commissioner of Central GST and Central Excise (J&K), Jammu, against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT's order, dated 05.09.2018 in Appeal No. E/50008/2015, is the subject of the dispute. The appellant is seeking admission of their appeal before the High Court. The High Court has issued a notice to the respondent, Insecticides India Ltd., to show cause why the appeal should not be admitted. In the interim, the Court has directed that 50% of the amount due as per the CESTAT's order be released to the respondent upon furnishing solvent surety, while the payment of the balance amount shall remain stayed.
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/50008/2015, should be admitted for hearing. The appellant, Commissioner of Central GST and Central Excise (J&K), Jammu, is seeking admission of their appeal. They are relying 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. The respondent, Insecticides India Ltd., has been issued notice to show cause why the appeal should not be admitted. No specific arguments from either side regarding the merits of the appeal or the grounds for admission are recorded in this order, beyond the appellant's reliance on a previous High Court order.
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Cause title — parties, addresses and appearances
MCC No.202/2019
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.155/2019 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 bee
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