Commissioner Of CGST And Central Excise Jammu vs. M/S Cadila Pharmaceuticals LTD Industrial Growth Centre Samba J And K

Facts

The Commissioner of CGST and Central Excise, Jammu, filed an appeal against M/s Cadila Pharmaceuticals Ltd. The appeal was considered by the High Court of Jammu & Kashmir and Ladakh at Jammu. The Court noted that this appeal was similar and identical to several other Excise Appeals previously decided by the Court. The leading case among those was CEA No. 10 of 2020, decided on May 23, 2022. The appellant's counsel was heard, and the Court found no new grounds presented by the appellant. Therefore, the matter was deemed to be squarely covered by the prior decision.

Held

The Court held that the present appeal was identical to several other Excise Appeals previously decided by the Court, with CEA No. 10 of 2020 being the leading case. The Court found that no new grounds were available to the appellant. Consequently, the appeal was dismissed 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. The ratio decidendi is that appeals presenting identical facts and issues, without new grounds, will be decided in line with previous binding precedents of the same court.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court in CEA No. 10 of 2020 and connected appeals, dated May 23, 2022? The appellant, the Commissioner of CGST and Central Excise, argued that the appeal should be considered on its merits. However, the Court found no new grounds to consider. The respondent, M/s Cadila Pharmaceuticals Ltd., did not present any arguments as recorded in the judgment. The Court's decision was based on the fact that the appeal was identical to previous ones.