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 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 (Commissioner of Central GST & Central Excise, Jammu) releasing 50% of the amount due in terms of the impugned CESTAT order dated August 29, 2018, 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 application for dispensing with the filing of the certified copy of the impugned order was allowed. The Court did not decide on the merits of the appeal at this stage, only concerning the admission and interim relief.

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 CESTAT had passed an order on August 29, 2018, in relation to appeal numbers E/53960/2014, E/53961/2014, E/53962/2014, and E/53963/2014. The High Court was considering the admission of the appeal and interim relief. The petitioner sought to dispense with the filing of a certified copy of the impugned order. The Court noted reliance on a previous order in CEA No. 09/2018 where notice was issued and directions were given. The Court issued notice to the respondent, Parental Pharma Pvt. Ltd., for July 2, 2019.

Key Issues

1. Whether the appeal filed by the Commissioner of Central GST & Central Excise, Jammu, against the CESTAT order dated August 29, 2018, should be admitted for hearing. 2. Whether interim relief should be granted to the appellant, staying the payment of the balance amount due in terms of the impugned CESTAT order. Contentions: Petitioner (Commissioner of Central GST & Central Excise, Jammu): The petitioner placed reliance on an earlier order of the High Court in CEA No. 09/2018, where notice had been issued to show cause as to why the appeal should not be admitted, and directions had also been issued. The petitioner sought to dispense with the filing of the certified copy of the impugned order. Revenue (Parental Pharma Pvt. Ltd.): No specific arguments were recorded for the respondent in the provided text.