Commissioner Of Central G.S.T. And Central Excise J And K Jammu vs. Ultimate Flexi Pack LTD.

Held

The Court decided to issue notice to the respondent, Ultimate Flexi Pack Ltd., to show cause why the appeal should not be admitted for hearing. The Court acknowledged that the issue raised in the present appeal is under consideration in LPAOW No. 123/2011 and referred to a previous interim order in favour of the revenue based on a Supreme Court order. Pending the admission of the appeal, the Court directed that the operation of the impugned CESTAT judgment dated August 28, 2018, would be stayed with respect to the remaining amount claimed as refunded by the respondent. This stay is conditional upon the appellant (Commissioner of Central GST & Central Excise) releasing 50% of the amount due in terms of the CESTAT judgment to the respondent, and furnishing a solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing such surety. The Court did not decide on the merits of the appeal itself at this stage.

Facts

This case involves an appeal by the Commissioner of Central GST & Central Excise against Ultimate Flexi Pack Ltd. The appeal concerns an order dated August 28, 2018, passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in a series of appeals (E/1660/2011 to E/1664/2011 and E/1671/2011). The specific tax period is not explicitly stated, but the dispute revolves around an amount claimed as refunded by the respondent. The High Court, on April 1, 2019, allowed an application to dispense with the certified copy of the impugned order. The Court noted that the issue is subject to consideration in LPAOW No. 123/2011 and that an interim order was previously issued in favour of the revenue based on a Supreme Court order.

Key Issues

1. Whether the appeal filed by the Commissioner of Central GST & Central Excise against the CESTAT order dated August 28, 2018, should be admitted for hearing, considering its relation to LPAOW No. 123/2011 and a prior Supreme Court order in SLP (Civil) No. 28194-28201/2010. Petitioner's Argument: The petitioner (Commissioner of Central GST & Central Excise) seeks admission of the appeal for hearing. They rely on the previous interim order in their favour and the ongoing consideration of a similar issue in LPAOW No. 123/2011, suggesting a potential for the appeal to succeed. Respondent's Argument: The respondent (Ultimate Flexi Pack Ltd.) is to show cause as to why the appeal should not be admitted. No specific arguments are recorded for the respondent at this stage, other than their entitlement to the refund claimed.