Commissioner Of CGST And Central Excise Jammu vs. M/S Gaurav Agro Chem Industries Sicop Kathua

Facts

The Commissioner of CGST and Central Excise, Jammu (appellant) filed an appeal against M/s Gaurav Agro Chem Industries SICOP, Kathua (respondent). The appeal was considered similar and identical to several other Excise Appeals previously decided by the High Court. The Court noted that no new grounds were available to the appellant. The judgment refers to a prior decision dated 23rd May 2022 in CEA No. 10 of 2020 and connected appeals as the leading case.

Held

The Court held that the present appeal was identical to several other Excise Appeals previously decided by the Court. Since the appellant had not presented any new grounds, the matter was squarely covered by the judgment and order dated 23rd May 2022 passed in CEA No. 10 of 2020 and connected appeals. The reasoning was that the appeal did not raise any novel issues that warranted a separate consideration. The ratio decidendi is that appeals that are identical to previously decided matters and lack new grounds will be dismissed on the same terms as the prior judgments. The Court dismissed the appeal on the same terms and conditions as laid down in the previous judgment.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated 23rd May 2022 in CEA No. 10 of 2020 and connected appeals, given that the appellant has not presented any new grounds. The appellant, represented by Mr. Jagpaul Singh, Advocate, argued that the matter was squarely covered by the prior decision and no new grounds were available. The respondent did not appear or present any arguments. The Court considered the arguments presented by the appellant.