Commissioner Of CGST And Central Excise vs. Emcure Pharmaceuticals LTD Sidco Jammu

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 of the Commissioner (Appeals) and the Adjudicating Authority, directing a refund of Education Cess and Secondary & Higher Education Cess to Emcure 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, including a lead case CEA No. 10/2022, had been dismissed by a Coordinate Bench of this Court on May 23, 2022. The present appeal was also based on similar grounds and challenged a similar CESTAT order.

Held

The Court held that the instant appeal was to be dismissed on the same terms and conditions as laid down in the judgment dated May 23, 2022, passed by the Coordinate Bench. This was because the appeal was filed against a similar order, on almost identical grounds, as the batch of appeals previously considered and decided by the Coordinate Bench. The Court noted that the previous judgment had already dealt with the grounds raised in the present appeal. Consequently, any interim directions that were subsisting were vacated. The ratio decidendi is that appeals with identical facts and grounds, which have already been decided by a coordinate bench, should be dismissed to maintain parity and consistency in judicial pronouncements.

Key Issues

1. Whether the present appeal, challenging a CESTAT order directing refund of Education Cess and Secondary & Higher Education Cess based on the Apex Court's decision in M/s SRD Nutrients Pvt. Ltd., is maintainable given that a coordinate bench has already dismissed similar appeals on identical grounds. Contentions: Petitioner (Commissioner of CGST and Central Excise, Jammu): Argued that the appeal should be dismissed on the same terms as a previous batch of appeals (lead case CEA No. 10/2022) decided by a coordinate bench on May 23, 2022, as the present appeal involves similar grounds and challenges a similar CESTAT order. Relied on the judgment of the coordinate bench dated May 23, 2022. Respondent (Emcure Pharmaceuticals Ltd.): No arguments were recorded for the respondent.