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 before the High Court of Jammu & Kashmir and Ladakh against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT had set aside orders from lower authorities and directed a refund of Education Cess and Secondary & Higher Education Cess to the respondent, Nanda Mint and Pine Chemicals 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 previously been dismissed by a Coordinate Bench of the High Court on May 23, 2022. The present appeal was filed on similar grounds and challenged a similar CESTAT order.
Held
The Court held that the present appeal was filed on almost identical grounds and challenged a similar order as a batch of previous appeals that had been dismissed by a Coordinate Bench of this Court on May 23, 2022. To maintain parity and consistency with the previous decision, the Court dismissed the instant appeal on the same terms and conditions as laid down in the judgment dated May 23, 2022. Any interim directions that were subsisting as of the date 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 grounds to ensure judicial discipline and consistency.
Key Issues
1. Whether the present appeal, challenging a CESTAT order directing refund of Education Cess and Secondary & Higher Education Cess based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati, is to be decided on merits, or if it is barred by the previous judgment of this Court in a batch of similar appeals. Petitioner's Argument: The petitioner, Commissioner of CGST and Central Excise, Jammu, contended that the present appeal raises similar grounds and challenges a similar CESTAT order as those considered and dismissed by a Coordinate Bench of this Court on May 23, 2022. Therefore, parity dictates that this appeal should also be dismissed on the same terms. Respondent's Argument: No arguments were recorded for the respondent, Nanda Mint and Pine Chemicals Ltd., as none appeared.
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
The judgment continues below.
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