Commissioner Of Central G.S.T. And Central Excise J And K Jammu. vs. Shiva Industries

Held

The Court decided to issue notice to the respondent, Shiva Industries, to show cause as to why the appeal filed by the Commissioner of Central GST and Central Excise (J&K), Jammu, should not be admitted. This decision was based on the appellant's reliance on a previous order of the High Court in a similar matter (CEA No. 09/2018) where notice for admission and interim directions were granted. The Court also granted interim relief, directing that 50% of the amount due under the impugned CESTAT order dated August 31, 2018, be released to the respondent upon furnishing solvent surety within four weeks. The payment of the balance amount was stayed pending further orders. The Court did not decide on the merits of the appeal at this stage, as it was primarily concerned with the admission of the appeal and interim arrangements.

Facts

The Commissioner of Central GST and Central Excise (J&K), Jammu, is the appellant, and Shiva Industries is the respondent. The appeal concerns an order dated August 31, 2018, passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Appeal No. E/52545/2014. The appellant seeks to challenge this order. The High Court dispensed with the filing of a certified copy of the CESTAT order. The Court issued notice to the respondent to show cause why the appeal should not be admitted. 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, while the payment of the balance amount would 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 August 31, 2018, in Appeal No. E/52545/2014, should be admitted for hearing. The appellant, represented by Mr. Jagpaul Singh, relied on an earlier order dated November 19, 2018, passed by the High Court in CEA No. 09/2018, where notice was issued to show cause for admission and interim directions were granted. The appellant sought similar treatment for the present appeal. The respondent, Shiva Industries, did not have any arguments recorded in the judgment.