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

Facts

The petitioner, Commissioner of Central CGST and Central Excise (J&K), Jammu, filed an appeal against M/s Jammu Pigments Pvt. Ltd. The appeal was 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 court noted that no new grounds were available to the appellant in the present case. The specific tax period(s) and the order or action under challenge, along with the authority that passed it, are not detailed in this judgment. The amount in dispute is also not recorded.

Held

The Court held that the present appeal is squarely covered by the previous judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, as no new grounds were available to the appellant. The reasoning is that the facts and legal issues presented in this appeal are identical to those already adjudicated by the Court. Therefore, the principle established in the prior judgment applies directly. The Court dismissed the appeal on the same terms and conditions as laid down in the aforementioned judgment. No specific operative directions were issued beyond the dismissal of the appeal. No issues were expressly left undecided.

Key Issues

1. Whether the present appeal is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant. Contentions: Petitioner/Appellant: Argued that the appeal is identical to previous cases decided by the Court and no new grounds have been presented, implying the outcome should be consistent with those prior decisions. Revenue/State: The judgment does not record any specific arguments made by the respondent (M/s Jammu Pigments Pvt. Ltd.).