Commissioner Of Central G.S.T. And Central Excise J And K Jammu. vs. Insecticides INDIA LTD.
Held
The Court has not yet decided on the admission of the appeal. It has issued notice to the respondent to show cause as to why the appeal should not be admitted. The Court has also granted interim relief by directing the appellant to release 50% of the amount due as per the impugned CESTAT order, subject to the respondent furnishing solvent surety. The payment of the balance amount has been stayed. The Court has dispensed with the filing of a certified copy of the CESTAT order. The appeal is to be heard along with CEA No.9/2018. The core issue of admitting the appeal for hearing remains undecided.
Facts
The Commissioner of Central GST and Central Excise (J&K), Jammu, is the appellant in this appeal before the High Court. The respondent is Insecticides India Ltd. The appeal concerns an order dated 05.09.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Appeal No. E/50624/2015. The appellant is seeking admission of their appeal. The High Court has directed the appellant to release 50% of the amount due as per the CESTAT order to the respondent entrepreneur upon furnishing solvent surety. The payment of the balance amount is stayed pending further orders. The matter is to be taken up along with another related appeal, CEA No.9/2018.
Key Issues
1. Whether the appeal filed by the appellant should be admitted for hearing. This issue turns on the merits of the grounds of appeal, which are not detailed in the provided text. The appellant relies on an earlier order of the High Court in CEA No. 09/2018, where notice was issued to show cause why the appeal should not be admitted. The respondent has been issued notice to show cause as to why the appeal should not be admitted. The appellant's contention is based on the grounds presented in their appeal, supported by a previous High Court order. The respondent's contention is not recorded in the judgment. The Court is to decide whether to admit the appeal for a full hearing.
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Cause title — parties, addresses and appearances
MCC No.212/2019
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.166/2019 Learned counsel for the appellant places reliance on an earlier order dated 19.11.2018 passed by this Court in CEA No. 09/2018, in which notic
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