Commissioner Of Central G.S.T. And Central Excise J And K Jammu. vs. Parental Pharma PVT.LTD.
Held
The Court decided to issue notice to the respondent, Parental Pharma Pvt. Ltd., for 02.07.2019, directing them to show cause as to why the appeal filed by the Commissioner of Central GST & Central Excise, J&K Jammu, should not be admitted. In the interim, the Court granted a conditional stay on the payment of the balance amount due under the impugned CESTAT order dated 29.08.2018. This stay is subject to the appellant (Parental Pharma Pvt. Ltd.) releasing 50% of the amount due in terms of the CESTAT order, upon furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks. The reasoning for this interim order is not detailed, but it aims to protect the revenue while the appeal is pending admission. The Court also allowed the application to dispense with the filing of the certified copy of the impugned order. No issue was expressly left undecided.
Facts
This case involves an appeal by the Commissioner of Central GST & Central Excise, J&K Jammu, against Parental Pharma Pvt. Ltd. The appeal concerns an order dated 29.08.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in multiple appeal numbers (E/53960/2014, E/53961/2014, E/53962/2014, and E/53963/2014). The High Court was considering whether to admit the appeal. The appellant sought to dispense with filing a certified copy of the impugned order, which was allowed. The appellant also relied on an earlier order of the High Court in CEA No. 09.2018 where notice was issued. The Court issued notice to the respondent for 02.07.2019 to show cause against the admission of the appeal.
Key Issues
1. Whether the appeal filed by the Commissioner of Central GST & Central Excise, J&K Jammu, against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 29.08.2018 should be admitted. The appellant relies on an earlier order of the High Court in CEA No. 09.2018 where notice was issued. The respondent's arguments are not recorded in this excerpt. The Court is to decide whether to admit the appeal for hearing on merits. The core of the dispute revolves around the CESTAT's order which is under challenge. The amount in dispute is not explicitly stated, but the operative directions suggest a financial liability exists. The procedural history involves the filing of the appeal before the High Court and the issuance of notice to the respondent.
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Page 1
HIGH COURT OF JAMMU AND KASHMIR AT JAMMU
Reg. List Item No. 20
MCC No. 156/2019
c/w Date of order: 08.04.2019
Commissioner of Central GST & Central Excise J&K Jammu. Vs. Parental Pharma Pvt. Ltd.
HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGE HON’BLE MS. JUSTICE SINDHU SHARMA, JUDGE
Appearance: For the Petitioner(s) : Mr. Jag Paul Singh, Advocate.
MCC No. 321/2018
For the reasons stated in the application, which is supported by an affidavit, the same is allowed. Accordingly, filing of the certified copy of the impugned order is dispensed with.
Learned counsel for the appellant places reliance on an earlier order passed by this Court in CEA No. 09.2018, in which notice has been issued to show cause as to why the appeal be not admitted and directions have also been issued. Issue notice to the respondents for 02.07.2019 to show cause as to why the appeal be not admitted. In the meantime, it is directed that subject
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