Commissioner Of Central G.S.T. And Central Excise , Jammu vs. Insecticides INDIA LTD. Udhampur

Held

The Court allowed the application to dispense with the certified copy of the impugned order. Regarding the appeal itself, the Court issued notice to the respondent to show cause why the appeal should not be admitted for hearing. In the interim, the Court directed that the operation of the impugned judgment dated August 29, 2018, passed by the CESTAT would be stayed with respect to the remaining amount claimed as refunded by the respondent, subject to two conditions. Firstly, the appellant (revenue) must release 50% of the amount due in terms of the CESTAT's judgment to the respondent. Secondly, after furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing such surety, the stay would be operative for the remaining amount. The Court listed the matter for further hearing on April 29, 2019, along with connected matters.

Facts

This case involves an appeal by the Commissioner of Central GST & Central Excise against Insecticides India Ltd. The matter concerns appeals before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) concerning refund claims. The CESTAT had passed an impugned judgment on August 29, 2018, in appeal numbers E/54723/2014 to E/54729/2014. The revenue sought to stay the operation of this judgment pending the admission of their appeal before the High Court. The High Court also considered an application to dispense with the certified copy of the impugned order.

Key Issues

1. Whether the appeal filed by the revenue should be admitted for hearing, considering its subject matter is under consideration in another related appeal (LPAOW No.123/2011) and a Supreme Court order in a related matter. 2. Whether the operation of the CESTAT's judgment dated August 29, 2018, should be stayed pending the admission of the revenue's appeal. Petitioner/Appellant (Revenue) argued that the issue is pending consideration in a connected matter and relied on a Supreme Court order dated January 13, 2012, in Special Leave to Appeal (Civil) No.28194-28201/2010, which had previously favored the revenue. The revenue sought an interim order to stay the CESTAT's judgment. Respondent (Insecticides India Ltd.) did not record any specific arguments in the provided text, but their position is implicitly that the CESTAT's judgment should be upheld or that the stay should not be granted.