Commissioner Of Central CGST 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 (the petitioner/appellant) filed this appeal against M/s Jammu Pigments Pvt. Ltd. (the respondent). The appeal concerns an unspecified tax period and challenges an order or action passed by an unspecified authority. The amount in dispute is not stated. 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 in a judgment dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The procedural history leading to this specific appeal is not detailed beyond its similarity to prior cases.

Held

The Court held that the present appeal is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The reasoning was that no new grounds were available to the appellant. The ratio decidendi is that if an appeal presents no new grounds and is identical to previously decided matters, it will be dismissed on the same terms as those prior decisions. The Court dismissed the appeal on the same terms and conditions as laid down in the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. 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, as no new grounds are available to the appellant? (Question of law) Petitioner/Appellant's Contention: The petitioner/appellant argued that the appeal is similar and identical to several other Excise Appeals previously decided by the Court. They contended that as no new grounds are available, the matter is squarely covered by the previous judgment. Respondent's Contention: The respondent's arguments are not recorded in the judgment.