Jammu & Kashmir High Court
Commissioner Of Gst And Central Excise ... vs Saraswati Agro Chemical India Pvt. Ltd. on 4 December, 2018
Bench: Chief Justice, Tashi Rabstan
Serial No.17
Regular List
HIGH COURT OF JAMMU AND KASHMIR
AT JAMMU
MCC No.329/2018
c/w
CEA No.68/2018, IA No.1/2018
Date of order: 04.12.2018
Commissioner of Central GST And Central Excise Jammu & Kashmir
vs.
Saraswati Agro Chemical India Pvt. Ltd.
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.329/2018:
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.68/2018:
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 Supreme Court in Special Leave to Appeal (Civil) No.28194-28201/2010, interim order was issued in favour of revenue.
Issue notice to show cause as to why the appeal be not admitted to hearing.
MCC No.329/2018 c/w CEA No.68/2018 Page 1 of 2List on 20th February, 2019 along with connected matters.
In the meantime, it is directed that subject to appellant releasing 50% of the amount due to them in terms of impugned judgment dated 14th March, 2018 passed by the Customs, Excise & Service Tax Appellate Tribunal in appeal No.E/52377-52385/2014-DB, to the respondent entrepreneur, subject to which furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing such surety shall be stayed with regard to the remaining amount claimed as refunded by the respondent.
(Tashi Rabstan) (Gita Mittal)
Judge Chief Justice
Jammu
04.12.2018
Raj Kumar
MCC No.329/2018 c/w CEA No.68/2018 Page 2 of 2