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 stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh vide a judgment and order dated 23rd May 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard, and the Court noted that no new grounds were available to the appellant. The appeal was therefore dismissed on the same terms and conditions as laid down in the aforementioned prior judgment.

Held

The Court held that the present appeal was squarely covered by the previous judgment of the Court dated 23rd May 2022, passed in CEA No. 10 of 2020 and connected appeals. The reasoning was that no new grounds were available to the appellant, indicating that the legal and factual matrix of the current case was identical to the previously decided matters. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals with identical facts and no new grounds are bound by previous High Court decisions on similar matters. No specific operative directions were issued beyond the dismissal of the appeal.

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. The appellant argued that no new grounds were available to them, implying they accepted the applicability of the prior decision. The respondent did not present any arguments as recorded in the judgment. The issue hinges on whether the facts and legal principles of the present case are identical to those decided in the prior judgment.