Commissioner Of Central G.S.T. And Central Excise , Jammu vs. Insecticides INDIA LTD. Udhampur
Held
The Court decided to issue notice to the respondent to show cause as to why the appeal (CEA No.53/2019) should not be admitted to hearing. Pending admission, the Court directed that the impugned judgment dated August 29, 2018, passed by the CESTAT in appeals E/54723/2014 to E/54729/2014, shall remain stayed with regard to the remaining amount claimed as refunded by the respondent. This stay is conditional upon the appellant (petitioner) releasing 50% of the amount due in terms of the CESTAT judgment to the respondent entrepreneur, and furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing such surety for the remaining amount. The Court also allowed MCC No. 62/2019, dispensing with the certified copy of the impugned order. The Court did not decide the merits of the appeal at this stage.
Facts
The petitioner, Commissioner of Central GST & Central Excise, filed an appeal (CEA No.53/2019) against an order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated August 29, 2018, concerning appeals E/54723/2014 to E/54729/2014. The respondent is Insecticides India Ltd. The CESTAT order appears to have directed a refund to the respondent. The petitioner sought to stay the operation of the CESTAT order. The High Court also considered MCC No. 62/2019, allowing an application to dispense with the certified copy of an impugned order. The issue in CEA No.53/2019 was stated to be subject matter of consideration in LPAOW No.123/2011.
Key Issues
1. Whether the appeal filed by the revenue (CEA No.53/2019) should be admitted to hearing, considering its similarity to LPAOW No.123/2011 and the Supreme Court's order in Special Leave to Appeal (Civil) No.28194-28201/2010. Petitioner's arguments: The petitioner relied on an interim order issued in favour of the revenue in LPAOW No.123/2011, which was based on a Supreme Court order. This suggests the petitioner argued for the admission of the appeal and the continuation of favourable interim relief. Revenue's arguments: The judgment does not record any specific arguments made by the respondent (Insecticides India Ltd.).
Sections Cited
None explicitly mentioned as being discussed in detail, but the context implies the application of provisions related to appeals and stay orders under GST and related laws.
AI-generated summary — verify with the full judgment below
MCC 62/2019
Serial No.13 Regular List
HIGH COURT OF JAMMU AND KASHMIR AT JAMMU
MCC No. 62/2019 c/w CEA No.53/2019, IA No. 01/2019. Date of order: 06.02.2019
Commissioner of Central GST & Central Excise
vs. Insecticides India Ltd. Udhampur. \
Coram: HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE TASHI RABSTAN, JUDGE
Appearance: For the petitioner/appellant(s) : Mr. Jagpaul Singh Advocate. For the Respondent(s)
:
i) Whether approved for reporting in Yes/No Law journals etc.: ii) Whether approved for publication in press:
Yes/No MCC No.62/2019:
For the reasons stated in the application which is supported by an affidavit, the same is allowed. Accordingly, providing of the certified copy of the impugned order is dispensed with. CEA No.53/2019: It is submitted that the issue raised in the present case is subject matter of consideration in LPAOW No.123/2011. In this appeal placing reliance on order dated 13th January, 2012 passed by the Supreme Court in Special Leave to Appeal (Civil) No.28194-28201/2010, interim order was issued in favour of revenue.
M
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