Commissioner Of CGST And Central Excise Jammu vs. Pbi Metals
Facts
The Commissioner of CGST and Central Excise, Jammu, filed an appeal before the High Court of Jammu & Kashmir and Ladakh against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT had set aside orders passed by lower authorities and directed the refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s PBI Metals. This direction was based on the Supreme Court's decision in 'M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati'. A similar batch of appeals filed by the Commissioner, on identical grounds, had been dismissed by a Coordinate Bench of the High Court on May 23, 2022. The present appeal was also found to be on similar grounds and against a similar CESTAT order.
Held
The Court held that the instant appeal was filed on almost identical grounds and against a similar order as a batch of appeals previously considered and decided by a Coordinate Bench of this Court. In view of the previous judgment dated May 23, 2022, and to maintain parity, the Court dismissed the present appeal on the same terms and conditions. Any interim directions that were subsisting at the time of the order were also vacated. The ratio decidendi is that appeals with identical grounds and subject matter to those already decided by a coordinate bench should be dismissed to maintain consistency and judicial discipline.
Key Issues
1. Whether the present appeal, filed by the Commissioner of CGST and Central Excise, Jammu, against the order of the CESTAT directing refund of Education Cess and Secondary & Higher Education Cess to M/s PBI Metals, is to be dismissed on the same grounds as a batch of similar appeals previously dismissed by a Coordinate Bench of this Court on May 23, 2022. Petitioner's Argument (Commissioner of CGST and Central Excise, Jammu): The appeal should be dismissed on the same terms as the previous batch of appeals, as the grounds and the subject matter are identical. The petitioner relies on the previous judgment of the Coordinate Bench dated May 23, 2022. Respondent's Argument (M/s PBI Metals): No argument is recorded for the respondent in the judgment.
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 Court in case titled ‘M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise,
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