Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Jammu Pigments PVT LTD Kathua J And K

Facts

The Commissioner of Central CGST and Central Excise (J&K), Jammu (appellant) filed an appeal against M/s Jammu Pigments Pvt. Ltd. (respondent). The appeal concerns an issue that is stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh in a judgment dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard, and the Court found no new grounds were available to the appellant. The judgment does not specify the tax period(s), the order or action under challenge, the authority that passed it, or the amount in dispute.

Held

The Court held that the present appeal is similar and identical to several other Excise Appeals previously decided by the Court. Specifically, it found that the matter stands squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The reasoning is that no new grounds were available to the appellant in the present appeal. The Court's decision is based on the principle of stare decisis, applying the precedent set by its earlier judgment. The operative direction was to dismiss the appeal on the same terms and conditions as laid down in the prior judgment.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant? Appellant's contention: The appellant argued that the present appeal raises issues identical to those decided in the prior judgment, and therefore, it should be decided on the same terms. Respondent's contention: The respondent did not present any specific arguments as the Court found the matter squarely covered by the previous decision. The judgment does not record any arguments from the respondent.