Commissioner Of Central G.S.T. And Central Excise J And K Jammu vs. Insecticides INDIA LTD.

Held

The Court allowed the application in MCC No. 112/2019, dispensing with the need for a certified copy of the impugned order. For CEA No. 86/2019, the Court issued notice to the respondent to show cause why the appeal should not be admitted to hearing, listing it for May 13, 2019. In the interim, the Court directed that the operation of the impugned judgment dated September 4, 2018, passed by the Customs, Excise & Service Tax Appellate Tribunal, would be stayed concerning the remaining amount claimed as refunded by the respondent, provided the appellant (revenue) releases 50% of the amount due in terms of the Tribunal's judgment and furnishes 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 at this stage.

Facts

This matter involves a writ petition (MCC No. 112/2019) and a Civil Excise Appeal (CEA No. 86/2019) before the High Court of Jammu and Kashmir. In MCC No. 112/2019, the petitioner sought dispensation of providing a certified copy of an impugned order, which was allowed. In CEA No. 86/2019, the Commissioner of Central GST & Central Excise is the appellant, and Insecticides India Ltd. is the respondent. The appeal concerns an issue that is also under consideration in LPAOW No. 123/2011. The revenue relies on a Supreme Court order dated January 13, 2012, in Special Leave to Appeal (Civil) No. 28194-28201/2010, where an interim order was issued in favour of the revenue. The impugned judgment giving rise to the dispute is dated September 4, 2018, passed by the Customs, Excise & Service Tax Appellate Tribunal in several appeal numbers.

Key Issues

1. Whether the appeal (CEA No. 86/2019) should be admitted to hearing, considering it raises an issue subject to consideration in LPAOW No. 123/2011 and relies on a Supreme Court order. The petitioner (revenue) argued that the issue is pending and an interim order was granted in their favour by the Supreme Court. The respondent (Insecticides India Ltd.) did not present arguments at this stage as notice was issued. 2. Whether the operation of the impugned judgment dated September 4, 2018, passed by the Customs, Excise & Service Tax Appellate Tribunal, should be stayed with regard to the remaining amount claimed as refunded by the respondent, subject to certain conditions. The petitioner argued for a stay. The respondent's arguments on this point are not recorded as the court issued directions pending their response.