Dismissed

Commissioner of Central GST and Central Excise J and K Jammu v. M/S Jindal Drugs Ltd. Epip Kartholi Sidco Industrial Complex Bari Brahmana Jammu J and K

J&K HC5 Dec 2022CEA/382/2022

Case brief

AI extract

What is this about?

The High Court of Jammu & Kashmir dismissed an appeal filed by the Commissioner of CGST and Central Excise against a CESTAT order directing refund of Education Cess. The court relied on a coordinate bench judgment from May 23, 2022 and struck out interim directions.

What did the court decide?

The appeal was dismissed on the same terms and conditions as laid down in the Judgment dated 23rd of May, 2022 passed by a Coordinate Bench.

Commissioner of Central GST and Central Excise J and K… — GST and Indirect Tax | J&K HC (2022)

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Serial No. 26 Regular Causelist

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HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU

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CEA No. 382/2022 CM No. 7141/2022 CM No. 7142/2022

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Commissioner of CGST and Central Excise Jammu.

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….. Appellant(s)

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Through: - Mr. Jagpaul Singh, Advocate.

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V/s

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M/S Jindal Drugs Ltd. EPIP Kartholi Sidco Industrial Complex Bari Brahmana, Jammu.

….. Respondent(s)

Through: -

None.

CORAM:

HON’BLE THE CHIEF JUSTICE. HON’BLE MR JUSTICE RAHUL BHARTI, JUDGE.

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ORDER

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05.12.2022

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Ali Mohammad Magrey-CJ (Oral):

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At the very outset, what requires to be stated is that a batch of appeals were filed before this Court by the Commissioner, Central, GST and Central Excise (Jammu and Kashmir), Jammu under Section 35 G of the Central Excise Act, 1994 (fort short „the Act‟) against the orders of different dates passed by the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh (for short „the CESTAT‟), thereby setting aside the orders passed by the Commissioner (Appeals) and the Adjudicating Authority and directing for the refund of the Education Cess and Secondary & Higher Education Cess to the assessee in view of the decision rendered by the Apex Court in case titled ‘M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati’, reported as ‘2017 (335) ELT 481 (SC)’ . All the aforesaid appeals, along with the applications seeking condonation of delay, with lead case being CEA No. 10/2022, were dismissed by a Coordinate Bench of this Court vide Judgment dated 23^rd of May, 2022.

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We have gone through the contents of the instant appeal and have noticed that, in this appeal as well, challenge is thrown to a similar

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Order, as was the subject matter in the aforesaid batch of appeals considered and decided by the Coordinate Bench of this Court, on almost identical grounds which already stand dealt with by the Coordinate Bench while passing the Judgment dated 23^rd of May, 2022. In that view of the matter and with a view to maintain parity, we dismiss this appeal on the same terms and conditions as laid down in the Judgment dated 23^rd of May, 2022 ( supra ) passed by the Coordinate Bench. Interim direction(s), if any subsisting as on date, shall stand vacated.

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(RAHUL BHARTI) (ALI MOHAMMAD MAGREY) JUDGE CHIEF JUSTICE

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JAMMU: 05.12.2022 “Hamid”

Commissioner of Central GST and Central Excise J and K Jammu v. M/S Jindal Drugs Ltd. Epip Kartholi Sidco Industrial Complex Bari Brahmana Jammu J and K

Case brief

What is this about?

What did the court decide?

Commissioner of Central GST and Central Excise J and K Jammu v. M/S Jindal Drugs Ltd. Epip Kartholi Sidco Industrial Complex Bari Brahmana Jammu J and K

Case brief

What is this about?

What did the court decide?

What the court decided

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