Commissioner Of Central GST And Central Excise J And K Jammu vs. Jindal Drugs LTD Epip Kartholi Sidco Industrial Complex Bari Brahmana Jammu J And K
Facts
The Commissioner of CGST and Central Excise, Jammu, 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 of the Commissioner (Appeals) and the Adjudicating Authority, directing the refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Jindal Drugs Ltd. This direction was based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. A batch of similar appeals, including the lead case CEA No. 10/2022, had been dismissed by a Coordinate Bench of the High Court on May 23, 2022. The present appeal raised similar grounds and challenged a similar CESTAT order.
Held
The Court held that the present appeal was identical in facts and grounds to a batch of appeals that had already been considered and dismissed by a Coordinate Bench of this Court vide its Judgment dated May 23, 2022. The Court noted that the CESTAT's order, which directed the refund of Education Cess and Secondary & Higher Education Cess to the assessee, was based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. In the interest of maintaining parity with the previous judgment, the Court dismissed the present appeal on the same terms and conditions as laid down in the earlier judgment. Any subsisting interim directions were also vacated. The ratio decidendi is that appeals with identical facts and grounds to previously dismissed appeals should be dismissed on the same basis to ensure consistency and judicial discipline.
Key Issues
1. Whether the CESTAT's order directing the refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Jindal Drugs Ltd., is sustainable in light of the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. The Appellant (Commissioner of CGST and Central Excise, Jammu) contended that the present appeal is identical in facts and grounds to a batch of appeals previously dismissed by a Coordinate Bench of this Court on May 23, 2022. Therefore, parity should be maintained, and this appeal should also be dismissed. The Respondent (M/s Jindal Drugs Ltd.) did not appear before the Court, and no arguments were recorded on their behalf.
Sections Cited
Section 35G
AI-generated summary — verify with the full judgment below
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
The judgment continues below.
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