Commissioner Of Central G.S.T. And Central Excise J And K, Jammu. vs. V M C O Alloys
Held
The Court has not yet decided the merits of the appeal. Instead, it has issued a notice to the respondent, VMCO Alloys, to show cause as to why the appeal should not be admitted. The Court has also granted interim relief to the appellant (Commissioner) by directing that subject to the appellant releasing 50% of the amount due in terms of the impugned CESTAT judgment order dated September 4, 2018, to the respondent entrepreneur on furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing of surety, the payment of the balance amount shall remain stayed. The Court has not decided the substantive issues of the appeal, and the primary focus at this stage is on the admission of the appeal.
Facts
This case involves an appeal filed by the Commissioner of Central GST & Central Excise, Jammu, against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The appeal pertains to multiple appeal numbers (E/53638/2015, E/53637/2015, E/53639/2015, and E/53640/2015) and concerns a judgment order dated September 4, 2018. The petitioner (Commissioner) is seeking to challenge the CESTAT's decision. The High Court has been asked to consider admitting the appeal and has issued a notice to the respondent, VMCO Alloys. The court has also provided interim directions regarding the payment of the disputed amount.
Key Issues
1. Whether the appeal filed by the Commissioner of Central GST & Central Excise, Jammu, against the CESTAT's order dated September 4, 2018, should be admitted for hearing. Contentions: Petitioner (Commissioner): The petitioner relies on an earlier order passed by the High Court in CEA No. 09.2018, where 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. Respondent (VMCO Alloys): No specific arguments are recorded for the respondent at this stage, as the court has issued notice to them to show cause.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JAMMU AND KASHMIR AT JAMMU
Reg. List Item No. 31 c/w
CEA No. 126/2019
IA No. 1/2019
Date of order: 08.04.2019
Commissioner of Central GST & Central Excise J&K Jammu. Vs. V M C O Alloys
HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGE HON’BLE MS. JUSTICE SINDHU SHARMA, JUDGE
Appearance: For the Petitioner(s) : Mr. Jag Paul Singh, Advocate.
For the reasons stated in the application, which is supported by an affidavit, the same is allowed. Accordingly, filling of the certified copy of the impugned order is dispensed with. CEA No. 126/2019 & IA No. 1/2019 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
The judgment continues below.
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