Commissioner Of CGST And Central Excise Jammu vs. M/S Berger Paints INDIA LTD Sidco Samba
Facts
This appeal was filed by the Commissioner of CGST and Central Excise, Jammu, against M/S Berger Paints India Ltd., SIDCO Samba. The appeal concerns an issue that is 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 found no new grounds available to the appellant. The matter was deemed to be squarely covered by the aforementioned decision.
Held
The Court held that the present appeal is similar and identical to several other Excise Appeals that were considered and decided by the Court in its judgment and order dated 23rd May 2022, with CEA No. 10 of 2020 being the leading case. The Court found that no new grounds were available to the appellant (Commissioner of CGST and Central Excise, Jammu) and that the matter was squarely covered by the previous decision. Consequently, 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 ratio decidendi is that if an appeal raises identical issues and no new grounds, it will be decided in line with previous binding precedents of the same court.
Key Issues
1. Whether the present appeal raises new grounds or issues not covered by the High Court's previous judgment in CEA No. 10 of 2020 and connected appeals dated 23rd May 2022? (Question of law) Petitioner/Appellant's Contention: The appellant argued that the present appeal raises issues that are similar and identical to several other Excise Appeals previously decided by the Court. They did not present any new grounds or arguments beyond what was covered in the prior judgment. Revenue/State's Contention: The judgment does not record any specific arguments presented by the respondent (M/S Berger Paints India Ltd.).
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Cause title — parties, addresses and appearances
ORDER 19.12.2022
This appeal is similar and identical to the several other Excise Appeals which have been considered and decided by this Court vide judgment and order dated 23rd May 2022 wherein CEA No. 10 of 2020 was the leading case.
Having heard counsel for the appellant, we are of the opinion that as no new ground is available to the appellant, the matter stands squarely covered by the above decision.
Accordingly, this appeal is 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.
(Rajesh Sekhri) Judge
(Tashi Rabstan)
The judgment continues below.
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