Commissioner Of Central G.S.T. And Central Excise J And K Jammu vs. V M C O Alloys
Held
The Court allowed the application for dispensing with the certified copy of the impugned order. Regarding the appeal, the Court issued notice to the respondent to show cause as to why the appeal should not be admitted to hearing, and listed it for May 13, 2019, along with connected matters. In the interim, the Court directed that subject to the appellant releasing 50% of the amount due in terms of the impugned CESTAT judgment dated August 29, 2018, and furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing such surety, the operation of the CESTAT judgment with regard to the remaining amount claimed as refunded by the respondent shall be stayed. The Court did not decide on the admission of the appeal on its merits at this stage.
Facts
The Commissioner of Central GST & Central Excise (petitioner) filed an appeal against an order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated August 29, 2018, concerning appeals E/55712/2014 to E/55722/2014. The CESTAT had ruled in favour of VMCO Alloys (respondent). The petitioner sought to dispense with the certified copy of the impugned order and also requested a stay on the remaining amount claimed as refund by the respondent, subject to certain conditions. The issue raised in the present case was stated to be the subject matter of consideration in LPAOW No. 123/2011, where an interim order was previously issued in favour of the revenue based on a Supreme Court order.
Key Issues
1. Whether the certified copy of the impugned order needs to be provided by the petitioner (MCC No. 187/2019). 2. Whether the appeal filed by the revenue should be admitted to hearing, considering it is subject matter of consideration in LPAOW No. 123/2011 and a previous interim order was issued in favour of revenue based on a Supreme Court order (CEA No. 144/2019). 3. Whether the remaining amount claimed as refunded by the respondent should be stayed, subject to the appellant releasing 50% of the amount due in terms of the impugned CESTAT judgment and furnishing solvent surety (CEA No. 144/2019). The petitioner argued for dispensing with the certified copy and for a stay on the refund amount with conditions. The respondent's arguments are not recorded in the judgment.
Sections Cited
None explicitly mentioned in the provided text for the GST Act or Rules. The judgment refers to appeal numbers of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT).
AI-generated summary — verify with the full judgment below
Serial No. 37 Regular List
HIGH COURT OF JAMMU AND KASHMIR AT JAMMU
MCC No. 187/2019 c/w CEA No.144/2019, IA No. 01/2019. Date of order: 15.04.2019
Commissioner of Central GST & Central Excise vs. V M C O Alloys. \
Coram: HON’BLE THE CHIEF JUSTICE
HON’BLE MRS. JUSTICE SINDHU SHARMA, JUDGE
Appearance: For the petitioner/appellant(s) : Mr. Jagpaul Singh Advocate. For the Respondent(s)
: i) Whether approved for reporting in Yes/No Law journals etc.: ii) Whether approved for publication in press:
Yes/No MCC No.187/2019:
For the reasons stated in the application which is supported by an affidavit, the same is allowed. Accordingly, providing of the certified copy of the impugned order is dispensed with. CEA No.144/2019: It is submitted that the issue raised in the present case is subject matter of consideration in LPAOW No.123/2011. In this appeal placing reliance on order dated 13th January, 2012 passed by the Supreme Court in Special Leave to Appeal (Civil) No.28194-28201/2010, interim order was issued in favour of revenue.
The judgment continues below.
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