LPA No. 115/2022 Serial No. 6 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU CJ Court WP(C) No. 2255/2022 CM No. 6110/2022 Pronounced on: 02.02.2026 Uploaded on: 05.02.2026 1. VJ Jindal COCOA Private Limited (COCOA Division) [Formerly Known as Jindal Drugs Private Limited (COCOA Division)] Th. the Authorised Signatory Mr. Rajesh Dogra, Senior Manager, EPIP Kartholi, SIDCO Industrial Complex, Bari Brahmana, Dist. Samba, Jammu and Kashmir, 181133 …..Appellant(s)/Petitioner(s) Through: Mr. Amar Partap Singh, Advocate (Th. VC) vs 1. Union of India Th. The Secretary, Department of Revenue, North Block, New Delhi, 110001 2. Principal Commissioner Central Goods and Services Tax Commissionerate, OB-32, Rail Head Complex, Jammu (J&K) 3. Customs, Excise and Service Tax Appellate Tribunal, Regional Bench: Chandigarh, Th. Deputy Registrar, SCO 147-148, Sector-17 C, Chandigarh-160017 .…. Respondent(s) Through: Mr. Jagpaul Singh, Advocate. Coram: HON’BLE THE CHIEF JUSTICE LPA No. 115/2022 HON’BLE MR. JUSTICE RAJNESH OSWAL, JUDGE JUDGMENT(ORAL) (Rajnesh Oswal-J) 1. The petitioner had preferred an appeal against the order dated 24.03.2022 on the ground that the respondent No. 2 had no jurisdiction to adjudicate the show-cause notice dated 24.02.2021. 2. It is contended by learned counsel for the petitioner that the provisions contained in Section 35 F read with Section 35 B(1) of the Excise Act, requires the petitioner to deposit an amount equivalent to 7.5% of the duty, where the duty and penalty are in dispute, however, in the instant case, the petitioner had already deposited the entire amount of Rs. 9,50,79,110/- with the Revenue, but the respondent No. 3 did not take into consideration the said deposit and instead, vide order dated 28.06.2022, directed the petitioner to remove the defects i.e. to deposit the mandatory amount in terms of Section Supra. 3. A perusal of minutes of the proceedings reveals that orders dated 28.06.2022 and 24.03.2022 have been stayed by this Court vide order dated 27.12.2023. 4. When it is the positive stand of the petitioner that he has deposited whole of the amount of Rs. 9,50,79,110/- with the Revenue, the same is required to be considered by the Tribunal, as such, we dispose of this petition by directing the Deputy Registrar, CESTAT to list the matter before the respondent No. 3 and the respondent No. 3 shall take into consideration the contention raised by the petitioner that he has deposited whole of the LPA No. 115/2022 amount with the Revenue and as such mandate of the Section Supra has been complied with by the petitioner, and pass appropriate order in accordance with law. 5. Disposed of along with the connected application. (RAJNESH OSWAL) (ARUN PALLI) JUDGE CHIEF JUSTICE Jammu 02.02.2026 Sahil Padha Sahil Padha 2026.02.05 13:24 I attest to the accuracy and integrity of this document