Commissioner Of CGST And Central Excise, Jammu vs. Nanda Mint And Pine Chemicals LTD, Sidco Industrial Complex, Jammu

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). This order had set aside previous orders and directed the refund of Education Cess and Secondary & Higher Education Cess to the respondent, Nanda Mint and Pine Chemicals Ltd. This was in line with a Supreme Court 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 instant appeal raised similar grounds to those already decided.

Held

The Court held that the instant appeal should be dismissed on the same terms and conditions as laid down in the Judgment dated May 23, 2022, passed by the Coordinate Bench. The reasoning was that the present appeal was filed against a similar order, on almost identical grounds, as those considered and decided in the previous batch of appeals. To maintain parity, the Court followed the previous decision. Any interim directions that were subsisting at the time of the order were vacated. The ratio decidendi is that appeals raising identical issues and grounds, which have already been decided by a coordinate bench, should be dismissed on the same basis to ensure consistency and avoid conflicting judgments.

Key Issues

1. Whether the present appeal, challenging an order directing the refund of Education Cess and Secondary & Higher Education Cess, is to be dismissed on the same grounds and terms as a batch of similar appeals previously dismissed by a Coordinate Bench of this Court on May 23, 2022, particularly 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, argued that the appeal should be dismissed on the same terms as the previous batch of appeals, maintaining parity. The respondent, Nanda Mint and Pine Chemicals Ltd., did not present any arguments as none were recorded in the judgment. The Court's decision hinges on the precedent set by the Coordinate Bench's judgment dated May 23, 2022.