Commissioner Of Central G.S.T. And Central Excise J And K, Jammu. vs. United Phosphorous LTD.
Held
The Court decided to issue notice to the respondents for July 2, 2019, to show cause as to why the appeal should not be admitted. In the interim, the Court directed that subject to the appellant releasing 50% of the amount due in terms of the impugned CESTAT judgment order dated August 30, 2018, to the respondent entrepreneur, upon furnishing 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 the Miscellaneous Civil Application (MCC) No. 157/2019, dispensing with the filing of the certified copy of the impugned order. The primary issue of admitting the appeal was deferred pending further submissions.
Facts
This case involves an appeal by the Commissioner of Central GST & Central Excise, J&K Jammu, against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT's order, dated August 30, 2018, was in relation to Appeal Nos. E/51902/2014, E/51903/2014, E/51904/2014, E/54770/2014, and E/55105/2014, concerning Parental Pharma Pvt. Ltd. The High Court was considering a Miscellaneous Civil Application (MCC) No. 157/2019 and a Civil Execution Appeal (CEA) No. 125/2019. The petitioner sought dispensation with the filing of a certified copy of the impugned order in MCC No. 157/2019. In CEA No. 125/2019, the appellant sought admission of the appeal.
Key Issues
1. Whether the appeal filed by the Commissioner of Central GST & Central Excise, J&K Jammu, against the CESTAT's order dated August 30, 2018, should be admitted for hearing. (Question of law/mixed law and fact) Contentions: Petitioner (Commissioner of Central GST & Central Excise, J&K Jammu): Relied on an earlier order of 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. Sought admission of the appeal. Respondent (Parental Pharma Pvt. Ltd.): No arguments recorded for the respondent at this stage.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JAMMU AND KASHMIR AT JAMMU
Reg. List Item No. 21 c/w
CEA No. 125/2019
IA No. 1/2019
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.
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. 125/2019 & 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 meant
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