The High Court heard an appeal filed by the Principal Commissioner of GST and Central Excise against a CESTAT order. The Court, finding the matter requires consideration, passed an interim order staying the impugned order, issuing notice to the respondent, and listed the case for future hearing.
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Court No. - 3
Case :- CENTRAL EXCISE APPEAL No. - 3 of 2024 Appellant :- Principal Commissioner ,Cgst And Central Excise Lko. Respondent :- M/S Adept , Lucknow Counsel for Appellant :- Kuldeepak Nag (K.D.Nag)
Hon'ble Mrs. Sangeeta Chandra,J. Hon'ble Shree Prakash Singh,J.
1. Heard learned counsel for the appellant.
2. This Appeal has been filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 and Section 174 of the Central Goods & Services Tax Act, 2017, against the Final Order No.FO/ST/A/70012/2024-ST [DB] dated 09.01.2024 passed by the Customs Excise & Service Tax Appellate Tribunal, Allahabad.
3. Learned counsel for the appellant has pointed out the operative portion of the order under challenge where the Tribunal was considering the First Appeal and while considering the Appeal, the Tribunal is duty bound to examine the facts as well as the statutory provisions and Government Orders/ Exemption Notifications and then pass an appropriate orders. However, in paragraph-4.4 of the said order, the Tribunal has made the following observations:
"4.4. In view of the decision of the CESTAT on the same issue we are not inclined to uphold the impugned order. Since we are not holding the issue on the merits we do not render the findings on the other issues of limitation etc, in this case."
4. This Court finds, prima facie , that the matter requires consideration.
5. Issue notice to the respondent.
6. The appellant shall take steps both ways and file an affidavit of service within a period of two weeks.
7. List this case after six weeks on 05.09.2024.
8. Till the next date of listing, the impugned order dated 09.01.2024 shall remain stayed.
Order Date :- 25.7.2024 Rahul
Digitally signed by :- RAHUL TRIPATHI High Court of Judicature at Allahabad, Lucknow Bench
2 issues framed by the court
Whether the matter requires consideration on preliminary grounds.
Whether to issue notice to the respondent and list the case.
3 provisions across 3 enactments
Principal Commissioner, Cgst And Central Excise Lko.
M/S Adept
Sangeeta Chandra
Shree Prakash Singh
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
