Commissioner Of CGST And Central Excise Jammu vs. M/S United Phosphorous LTD Samba

Facts

The Commissioner of CGST and Central Excise, Jammu (appellant) filed an appeal against an order concerning M/s United Phosphorous Ltd. (respondent). The appeal was presented before the High Court of Jammu & Kashmir and Ladakh at Jammu. The appellant's counsel appeared, but the respondent's counsel was not recorded as appearing. The Court noted that this appeal was similar and identical to several other Excise Appeals previously decided by the Court. Specifically, it referenced a judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The Court found no new grounds were available to the appellant, and the matter was squarely covered by the prior decision.

Held

The Court held that the present appeal was similar and identical to several other Excise Appeals previously considered and decided by the Court in its judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. The Court found that no new grounds were available to the appellant, and therefore, the matter was squarely covered by the aforesaid decision. The Court dismissed the appeal on the same terms and conditions as laid down in the previous judgment. The ratio decidendi is that appeals presenting identical facts and issues, without new grounds, will be decided in line with established precedents of the same court.

Key Issues

1. Whether the present appeal is covered by the previous judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant? Petitioner/Appellant's Argument: The appellant argued that the appeal was identical to previously decided cases and that no new grounds were presented, implying the prior decision should govern. Respondent's Argument: No arguments were recorded for the respondent.