Commissioner CGST And Central Excise Jammu vs. M/S Sun Pharmaceutical Industries Jammu

Facts

The Commissioner CGST and Central Excise Jammu (appellant) filed an appeal against M/S Sun Pharmaceutical Industries Jammu (respondent). The appeal concerns an issue that the High Court had previously considered and decided in several other Excise Appeals, with CEA No. 10 of 2020 being the leading case. The appellant's counsel was heard, and the Court found no new grounds presented by the appellant. The matter was deemed to be squarely covered by the previous judgment.

Held

The Court held that the present appeal is identical to several other Excise Appeals previously considered and decided by the Court in its judgment and order dated 23rd May 2022, with CEA No. 10 of 2020 as the leading case. The Court found that the appellant had not presented any new grounds. Therefore, the matter was squarely covered by the aforementioned decision. The appeal was dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd May 2022 passed in CEA No. 10/2020 and connected appeals. The specific issue decided in the prior judgment and the reasoning behind it are not detailed in this order, but the ratio decidendi is that identical matters, once decided, do not require re-adjudication without new grounds.

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? Petitioner's Argument: The appellant argued that the present appeal raises issues identical to those decided in CEA No. 10 of 2020 and connected appeals, and therefore, the outcome should be consistent with that prior decision. The appellant contended that no new grounds were available to warrant a different conclusion. Respondent's Argument: The respondent did not present any arguments as recorded in the judgment. The judgment states that the Court, having heard counsel for the appellant, found the matter squarely covered by the previous decision.