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 under Section 35G of the Central Excise Act, 1944, against a final order dated March 6, 2018, passed by CESTAT Chandigarh. The appellant's counsel acknowledged that a similar issue had been decided in a previous appeal, CEA No. 10/2020, which was dismissed by a Division Bench of the High Court. The present appeal concerns the same issue as the dismissed appeal.

Held

The Court held that the appeal in hand is identical in issue to CEA No. 10/2020, which was previously dismissed by a Division Bench of the High Court. The Court found that the reasoning and decision in the prior case applied on all fours to the present appeal. Consequently, the appeal was dismissed. The specific grounds for dismissal in CEA No. 10/2020 are not detailed in this judgment, but the principle applied is that a subsequent appeal with identical issues to a dismissed one will also be dismissed.

Key Issues

1. Whether the present appeal, concerning an issue similar to that decided in CEA No. 10/2020, is maintainable. Petitioner's Argument: The petitioner relies on the precedent set by the Division Bench in CEA No. 10/2020, arguing that the current appeal should be decided on the same grounds. Revenue's Argument: The judgment does not record any specific arguments made by the respondent (Hyderabad Chemicals Ltd.). However, the appellant's counsel conceded that the issue is identical to a previously dismissed appeal.