Court allows appeal without certified copy, issues show cause to respondents. Payment stayed pending compliance. Case consolidated for comprehensive analysis.

The court allowed the application to dispense with filing the certified copy of the impugned order and issued a show cause notice to the respondents regarding the appeal's admission to hearing. The appellant was directed to release 50% of the amount due from the impugned judgment, subject to providing a solvent surety. Payment of the balance amount was stayed pending compliance. The case was consolidated with another matter for further proceedings, ensuring a comprehensive analysis of the legal issues involved.

---

---

Issues:
1. Filing of certified copy of impugned order dispensed with.
2. Notice issued for show cause on why the appeal should not be admitted to hearing.
3. Direction for appellant to release 50% of amount due in terms of impugned judgment.
4. Stay on payment of balance amount.

Analysis:

1. The judgment begins by allowing the application for dispensing with the filing of the certified copy of the impugned order, based on the reasons stated and supported by an affidavit.

2. Moving on to the next issue, the learned counsel for the appellant relies on a previous order passed by the Court in CEA No. 09/2018. In this regard, notice is issued to the respondents to show cause as to why the appeal should not be admitted to hearing. Additionally, interim directions have been issued in this matter.

3. The judgment further directs the appellant to release 50% of the amount due as per the impugned judgment passed by the Customs, Excise & Service Tax Appellate Tribunal. This payment is subject to the appellant furnishing a solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks. The payment of the balance amount is stayed pending compliance with this direction.

4. Lastly, the judgment instructs for the case to be listed along with CEA 09/2018, consolidating the matters for further proceedings.

This comprehensive analysis of the judgment covers the issues of dispensing with the filing of the certified copy, issuing notice for show cause, directing partial payment, and staying the balance amount, providing a detailed understanding of the legal proceedings involved in the case.

---