Commissioner Of Central GST And Central Excise Jammu vs. B.R.Agrotech LTD.

Held

The Court decided to issue notice to the respondent, B. R. Agrotech Ltd., for 02.07.2019, requiring 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. This indicates a preliminary finding that the appeal has arguable points warranting further consideration. The Court also granted an interim relief, directing the appellant (Commissioner) to release 50% of the amount due as per the impugned CESTAT order dated 06.09.2018. This release is conditional upon the appellant furnishing a solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing such surety. The payment of the balance amount is stayed pending further orders. The Court also allowed the application to dispense with the filing of the certified copy of the impugned order. The ratio is that appeals against CESTAT orders are admitted after a show cause notice, and interim relief can be granted upon partial payment and furnishing of security.

Facts

The Commissioner of Central GST & Central Excise, J&K Jammu (appellant) filed an appeal against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The appeal concerns multiple appeal numbers: E/52505/2015, E/52506/2015, E/52507/2015, E/52508/2015, E/52509/2014, and E/52510/2015. The impugned order was dated 06.09.2018. The appellant sought to dispense with the filing of a certified copy of the impugned order. The High Court issued notice to the respondent, B. R. Agrotech Ltd., to show cause why the appeal should not be admitted. In the interim, the Court directed the appellant to release 50% of the amount due as per the CESTAT order, subject to furnishing solvent surety, while the payment of the balance amount would remain stayed.

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 06.09.2018, concerning multiple appeal numbers (E/52505/2015 to E/52510/2015), should be admitted for hearing. 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 for admission and directions were also issued, indicating a procedural precedent for admitting such appeals. The petitioner sought to dispense with the filing of the certified copy of the impugned order. Revenue (Respondent - B. R. Agrotech Ltd.): No arguments recorded for the respondent in this interim order.