Principal Commissioner Of CGST And Central Excise J And K Jammu vs. Hyderabad Chemicals LTD Sidco Industrial Complex Bari Brahmana Jammu
Facts
The Principal Commissioner of CGST and Central Excise, J&K, filed an appeal before the High Court of Jammu & Kashmir and Ladakh against a final order dated March 6, 2018, passed by CESTAT Chandigarh. The appeal was filed under Section 35G of the Central Excise Act, 1944. The appellant's counsel acknowledged that a similar issue had been decided by a Division Bench of the High Court in a previous appeal, CEA No. 10/2020, which was dismissed. The present appeal concerned the same issue as the prior dismissed appeal.
Held
The Court held that the appeal should be dismissed. The reasoning was based on the principle of precedent, specifically the decision of a Division Bench of the same High Court in CEA No. 10/2020. The appellant's counsel fairly submitted that the issue in the present appeal was similar to the one in the prior case, and that the prior appeal had been dismissed. Therefore, the Court found that the decision in CEA No. 10/2020 applied "on all fours" to the present appeal. The ratio decidendi is that appeals raising issues already decided by a Division Bench of the same High Court, where the facts and legal points are similar, should follow the established precedent. The operative direction was the dismissal of the appeal.
Key Issues
1. Whether the present appeal, concerning an issue similar to that decided in CEA No. 10/2020, should be dismissed in light of the previous Division Bench ruling? Petitioner/Appellant's Argument: The appellant, through their counsel, conceded that the issue in the present appeal was identical to the one decided in CEA No. 10/2020. They acknowledged that the Division Bench had dismissed the earlier appeal on similar grounds. Revenue/State's Argument: No specific arguments were recorded for the revenue/State in the judgment. The appellant's counsel's submission regarding the precedent set by CEA No. 10/2020 was the primary basis for the court's decision.
Sections Cited
Section 35G
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Cause title — parties, addresses and appearances
ORDER 15.11.2023
The present appeal being CEA No. 143 of 2023 filed by the Commissioner of Central GST & Central Excise (J&K) Jammu filed under Section 35 G of the Central Excise Act, 1944 against the final order dated 06.03.2018 passed by CESTAT Chandigarh. Learned counsel for the appellant/applicant fairly submits that the similar issue had arisen in an appeal bearing CEA No. 10/2020, but the Division Bench of this Court dismissed the appeal. In view of the above, what has been said by the Division Bench of this Court in order dated 23.05.2022 passed in CEA No. 10/2020 applies on all fours to the appeal in hand. Accordingly, the appeal bearing No. CEA No. 143 of 2023 is dismissed.
(MOKSHA KHAJURIA KAZMI) (N. KOTISWAR SINGH)
The judgment continues below.
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