Commissioner Of CGST And Central Excise Jammu vs. M/S Cadila Pharmaceuticals LTD Igc Samba
Facts
The Commissioner of CGST and Central Excise, Jammu (Appellant) filed an appeal under Section 35G of the Central Excise Act, 1994, against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT had set aside orders passed by the Commissioner (Appeals) and the Adjudicating Authority, directing the refund of Education Cess and Secondary & Higher Education Cess to M/s Cadila Pharmaceuticals Ltd (Respondent). This decision was based on the Supreme Court's ruling in 'M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati'. A batch of similar appeals, with CEA No. 10/2022 as the lead case, were previously dismissed by a Coordinate Bench of this Court on May 23, 2022. The present appeal challenges a similar order on almost identical grounds.
Held
The Court dismissed the appeal, following the precedent set by a Coordinate Bench in a judgment dated May 23, 2022, which dealt with similar appeals on identical grounds. The reasoning was to maintain parity with the previous decision. The Court noted that the present appeal challenged an order similar to those in the previously dismissed batch of appeals, which were decided in light of the Apex Court's ruling in 'M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati'. The ratio decidendi is that appeals with identical facts and grounds, which are squarely covered by a previous judgment of a coordinate bench, should be dismissed to maintain consistency and judicial discipline. Any subsisting interim directions were vacated.
Key Issues
1. Whether the CESTAT correctly directed the refund of Education Cess and Secondary & Higher Education Cess to the assessee in light of the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati? The Appellant argued that the present appeal is on similar grounds and against a similar order as a batch of appeals previously dismissed by a Coordinate Bench of this Court on May 23, 2022. Therefore, to maintain parity, this appeal should also be dismissed on the same terms. The Respondent did not present any arguments.
Sections Cited
Section 35G
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Cause title — parties, addresses and appearances
ORDER
2022 Ali Mohammad Magrey-CJ (Oral):
At the very outset, what requires to be stated is that a batch of appeals were filed before this Court by the Commissioner, Central, GST and Central Excise (Jammu and Kashmir), Jammu under Section 35 G of the Central Excise Act, 1994 (fort short „the Act‟) against the orders of different dates passed by the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh (for short „the CESTAT‟), thereby setting aside the orders passed by the Commissioner (Appeals) and the Adjudicating Authority and directing for the refund of the Education Cess and Secondary & Higher Education Cess to the assessee in view of the decision rendered by the Apex Court in case titled ‘M/s SRD Nutrients Pvt
The judgment continues below.
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