Commissioner Of Central G.S.T. And Central Excise J And K Jammu. vs. Parental Pharma PVT.LTD.

Held

The Court directed the issuance of notice to the respondent, Parental Pharma Pvt. Ltd., for July 2, 2019, to show cause as to why the appeal should not be admitted. In the interim, the Court ordered that subject to the appellant releasing 50% of the amount due in terms of the impugned CESTAT judgment order dated August 29, 2018, to the respondent entrepreneur, upon furnishing of solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing the surety, the payment of the balance amount shall remain stayed. The Court also allowed an application for dispensing with the filing of a certified copy of the impugned order.

Facts

This case involves an appeal by the Commissioner of Central GST & Central Excise, Jammu, against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT had passed an order on August 29, 2018, in relation to appeal numbers E/53960/2015, E/53961/2015, E/53962/2015, and E/53963/2015. The High Court was considering the admission of the appeal and had issued notice to the respondent, Parental Pharma Pvt. Ltd. The Court also addressed an interlocutory application (IA No. 1/2019) and a miscellaneous civil application (MCC No. 160/2019). The appeal concerns a dispute where the appellant seeks to challenge the CESTAT's order.

Key Issues

1. Whether the appeal filed by the Commissioner of Central GST & Central Excise, Jammu, against the CESTAT's order dated August 29, 2018, should be admitted for hearing? (Question of law). The appellant's counsel relied on an earlier order of the High Court in CEA No. 09.2018, where notice had been issued to show cause why the appeal should not be admitted, and directions were also issued. The appellant argued for the admission of the appeal. The respondent's arguments are not recorded in the provided text.