Commissioner Of Central GST And Central Excise J And K Jammu vs. Emcure Pharmaceuticals LTD Sidco Industrial Complex Bari Brahmana J And K
Facts
The Commissioner of CGST and Central Excise Jammu (Appellant) filed an appeal 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 a refund of Education Cess and Secondary & Higher Education Cess to Emcure Pharmaceuticals Ltd. (Respondent). 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, 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. It noted that the present appeal was filed against an order of the CESTAT directing the refund of Education Cess and Secondary & Higher Education Cess, based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. The Court observed that a batch of similar appeals, filed on almost identical grounds, had already been dismissed by a Coordinate Bench of the High Court on May 23, 2022. To maintain parity and consistency, the Court decided to dismiss the instant appeal on the same terms and conditions as laid down in the previous judgment. Any subsisting interim directions were also vacated. The ratio decidendi is that appeals raising identical issues and grounds, which have already been decided by a coordinate bench, should be dismissed to maintain judicial discipline and consistency.
Key Issues
1. Whether the present appeal, filed under Section 35G of the Central Excise Act, 1994, is maintainable and should be decided on merits, considering the dismissal of similar appeals by a Coordinate Bench on identical grounds. Contentions of the Appellant (Commissioner of CGST and Central Excise Jammu): The appeal is filed against an order of the CESTAT that directed a refund of Education Cess and Secondary & Higher Education Cess, relying on the Supreme Court's judgment in M/s SRD Nutrients Pvt. Ltd. The Appellant argues that this appeal raises similar grounds as previously dismissed appeals and should be considered. Contentions of the Respondent (Emcure Pharmaceuticals Ltd.): No arguments were recorded for the Respondent as they were not represented.
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 i
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