CEA No. 183/2019 Page 1 of 2 34 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU Uploaded on 11.11.2025 CJ Court Case No: CEA No. 183/2019 c/w CEA No. 187/2019, CEA No. 188/2019 CEA No. 190/2019, CEA No. 192/2019 CEA No. 193/2019 CEA No. 1/2020, CEA No. 2/2020 CEA No. 3/2020, CEA No. 4/2020 CEA No. 5/2020, CEA No. 6/2020 CEA No. 8/2020 Commissioner of Central GST and Central Excise J&K, Jammu …Petitioner(s)/Appellant(s) Through: Mr. Rohan Nanda, Adv. v/s M/s Jay Ambey Aromatics, Jammu …. Respondent(s) Through: Mr. Jatin Mahajan, Adv. Mr. Navin Bindal, Adv. (th. Virtual mode) Mr. M. P. Gupta, Adv. Mr. Vinay Choudhary, Adv. vice Mr. Ashfaq, Adv. CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJNESH OSWAL, JUDGE. ORDER 10.11.2025 1. Learned counsel for the parties, at the outset, with reference to order dated December 9, 2019, submit that the Coordinate Bench had framed the substantial questions of law as set out in Para 8 of the appeal. 2. However, they urge, for, the matter in issue is squarely covered by the order and judgment dated December 31, 2024 rendered by the Coordinate Bench in CEA No. 7/2020 (Commissioner of Central GST and Central Excise, Jammu and Kashmir Jammu vs Narbada Industries Lane No. 2, Phase-II, Sidco Industrial Complex, Bari Brahmana, Jammu), the appeal at hand, be disposed of, in the same terms. 3. In wake of the above, and particularly the statements made by the learned counsel for the parties, we are not required to delve any further into the merits. 4. Accordingly, as prayed, the appeal is disposed of in terms of order and judgment dated December 31, 2024 in Narbada Industries (supra). 5. Disposed of. (RAJNESH OSWAL) (ARUN PALLI) JUDGE CHIEF JUSTICE Jammu: 10.11.2025 Rakesh Rakesh Kumar 2025.11.11 13:24 I attest to the accuracy and integrity of this document