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 before the High Court of Jammu & Kashmir and Ladakh at Jammu. The appeal was against M/s Jammu Pigments Pvt. Ltd. The Court noted that this appeal was similar and identical to several other Excise Appeals previously considered and decided by the Court. The leading case for those decisions was CEA No. 10 of 2020, decided on May 23, 2022. The Court observed that no new grounds were available to the appellant in the present case, and it was squarely covered by the prior judgment.

Held

The Court held that the present appeal is identical to several other Excise Appeals that have been previously considered and decided by the Court, specifically referencing the judgment and order dated May 23, 2022, in CEA No. 10/2020 and connected appeals. The Court found that no new grounds were available to the appellant in this case, and it was squarely covered by the precedent. Consequently, the Court dismissed the appeal on the same terms and conditions as laid down in the aforementioned prior judgment. The ratio decidendi is that appeals presenting identical facts and legal issues, without new grounds, are bound by previous judgments of the same court.

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? Arguments: Petitioner/Appellant: The appellant argued that the present appeal is identical to several other Excise Appeals previously decided by the Court, and no new grounds have been presented. Therefore, the matter is squarely covered by the prior decision. Respondent: No arguments were recorded for the respondent in the judgment.