CIVIL APPEAL 402 of 2018 on 31 December 2018

HIGH COURT OF JAMMU AND KASHMIRAT JAMMU

MCC No. 402/2018, CEA No. 134/2018, 01/2018.

Date of order: 31.12.2018

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Commissioner of Central GST & Central Excise vs. Saraswati Agro Chemical India Pvt. Ltd

Coram:

HON’BLE THE CHIEF JUSTICEHON’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.402/2018:

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.134/2018:

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 13[th] 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.

Issue notice to the respondent to show cause as to why the appeal be not admitted to hearing, returnable on 20[th] February, 2019.

List on 20[th] February, 2019 along with connected matters.

In the meantime, it is directed that subject to appellant releasing 50% of the amount due in terms of impugned judgment dated 14[th] March, 2018 passed by the Customs, Excise & Service Tax Appellate Tribunal in appeal No.E/1876/2010, E/1877/2010, E/50443/2015 to E/50444/2015, E/50759/2015 to E/50760/2015, E/51532/2014 to E/51558/2014, E/51581/2014 to E/51583/2014, E/52377/2014 to E/52385/2014, E/53409/2015 to E/53413/2015, E/55193/2014, E/55534/2014 to E/55535/2014, E/60122/2017 to E/60130/2017 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.`

Jammu 31.12.2018 Sanjeev

(Tashi Rabstan) (Gita Mittal) Judge Chief Justice