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 the CESTAT Chandigarh. The appeal was filed under Section 35G of the Central Excise Act, 1944. The appellant's counsel conceded that a similar issue had been decided by a Division Bench of the same High Court in a previous appeal, CEA No. 10/2020, which was dismissed. The present appeal concerns the same issue as the prior dismissed appeal.

Held

The Court held that the present appeal, CEA No. 139 of 2023, is identical in its factual matrix and the issue involved to the previously decided appeal, CEA No. 10/2020. The Division Bench of this Court had dismissed CEA No. 10/2020. Therefore, following the precedent established in the earlier case, the present appeal is also dismissed. The reasoning is based on the principle of judicial discipline and consistency, where a subsequent bench is bound by the decision of a coordinate bench on similar facts and issues. The operative direction is the dismissal of the appeal.

Key Issues

1. Whether the present appeal, concerning an issue similar to that decided in CEA No. 10/2020, is maintainable. (Question of law) Contentions: Petitioner/Appellant (Principal Commissioner of CGST and Central Excise): The appellant relied on the submission made by their counsel that a similar issue had arisen in CEA No. 10/2020, and that appeal was dismissed by a Division Bench of this Court. This implicitly suggests that the appellant acknowledges the precedent set by the earlier dismissal. Respondent (Hyderabad Chemicals Ltd.): No arguments were recorded for the respondent in the judgment.