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 (Petitioner/Appellant) filed an appeal against M/s Jammu Pigments Pvt. Ltd. (Respondent). The appeal concerns an unspecified tax period and challenges an order or action by an unspecified authority. The core of the matter is that this appeal 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 vide a judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The petitioner's counsel was heard.

Held

The Court held that the present appeal is similar and identical to several other Excise Appeals that were considered and decided by the Court in its judgment and order dated May 23, 2022, with CEA No. 10 of 2020 being the leading case. Since no new grounds were available to the appellant, the matter was squarely covered by the previous decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned judgment and order. The ratio decidendi is that appeals identical to previously decided matters, without new grounds, will be disposed of in line with those precedents. No specific operative directions were issued beyond the dismissal of the appeal.

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 its similarity and identical nature to those cases? (Question of law). The Petitioner/Appellant argued that the appeal is identical to previous cases decided by the Court and therefore should be dismissed on the same terms. The Respondent did not record any arguments.