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

Held

The Court has not yet decided the merits of the appeal. The primary action taken is the issuance of notice to the respondent to show cause why the appeal should not be admitted. The Court has also granted an interim relief to the appellant by directing that 50% of the amount due in terms of the impugned CESTAT order dated September 5, 2018, shall be released to the respondent entrepreneur upon furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks. The payment of the balance amount has been stayed pending further orders. The Court has also dispensed with the filing of a certified copy of the CESTAT order. The appeal is to be taken up along with CEA No. 9/2018.

Facts

The Commissioner of Central GST and Central Excise (J&K), Jammu, is the appellant in this appeal against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT, by its order dated September 5, 2018, in Appeal No. E/50006/2015, directed the appellant to release an amount to the respondent entrepreneur, Insecticides India Ltd. The appellant filed CEA No. 152/2019 challenging this CESTAT order. The High Court, on May 21, 2019, issued notice to the respondent for July 2, 2019, to show cause why the appeal should not be admitted. Pending admission, the Court directed that 50% of the amount due under the impugned CESTAT order be released to the respondent upon furnishing solvent surety, with the payment of the balance amount 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 September 5, 2018, in Appeal No. E/50006/2015, is to be admitted. Contentions: Petitioner (Appellant): The appellant relies on an earlier order dated November 19, 2018, passed by the High Court in CEA No. 09/2018, in which notice was issued to show cause as to why the appeal should not be admitted and directions were also issued. This suggests a precedent for admitting similar appeals. Revenue (Respondent): No specific arguments are recorded for the respondent at this stage, as the notice is to show cause why the appeal should not be admitted.