Facts of the Case

This was an interlocutory application filed by the Commissioner of GST and Central Excise in connection with a Central Excise appeal (C. Ex. Appeal No. 7/2022) pending against M/s S. Gopal and Company. The extract of the order available does not disclose the subject-matter of the underlying appeal itself, and no reasoning or facts beyond the bare procedural disposal are recorded in the order.

Issues Involved

  1. Whether the interlocutory application needed to be independently decided once the connected main appeal had already been disposed of on the same day.

Petitioner's Arguments

  • Not separately recorded — the order contains no discussion of arguments, as the disposal was purely consequential to the connected appeal.

Respondent's Arguments

  • Not separately recorded — the order contains no discussion of arguments, as the disposal was purely consequential to the connected appeal.

Court Order / Findings

  • The Court noted that an order had been passed the same day, 14.08.2023, in the connected C. Ex. Appeal No. 7/2022.
  • In view of that order, the interlocutory application was simply directed to stand closed, with no independent findings or reasoning.

Important Clarification

This order carries no substantive holding of its own — it is a purely consequential closure once the connected appeal was decided. Readers interested in the actual outcome of the dispute should look to the order passed in C. Ex. Appeal No. 7/2022 itself, which is not the document summarised here.

Sections Involved

  • Central Excise Act, 1944 — the general statute under which the connected appeal (C. Ex. Appeal No. 7/2022) was filed, though its provisions are not discussed in this order.

Decision – In Favour of

No decision on merits was rendered in this application — it was simply closed as a consequence of the connected appeal already being decided.

Case Details

  • Court: Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh)
  • Case Number: I.A.(Civil) No. 283 of 2023
  • Coram: Hon'ble the Chief Justice and Hon'ble Mrs. Justice Susmita Phukan Khaund
  • Date of Order: 14.08.2023

Link to Download the Order

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