Commissioner Of CGST And Central Excise Jammu vs. Emcure Pharmaceuticals LTD Industrial Complex Bari Brahmna 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). This order had set aside previous orders by the Commissioner (Appeals) and Adjudicating Authority, directing a refund of Education Cess and Secondary & Higher Education Cess to Emcure Pharmaceuticals Ltd. This refund 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 CEA No. 10/2022, had 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 instant appeal was filed against a CESTAT order that was similar to those considered in a batch of appeals previously dismissed by a Coordinate Bench of the High Court on May 23, 2022. The grounds raised in the current appeal were also identical to those already dealt with. Therefore, to maintain parity with the previous judgment, the Court dismissed the present appeal on the same terms and conditions. Any interim directions that were subsisting 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 judicial discipline. The operative direction was the dismissal of the appeal.

Key Issues

1. Whether the present appeal, challenging a CESTAT order directing refund of Education Cess and Secondary & Higher Education Cess to the respondent assessee, is maintainable in light of previous dismissals of similar appeals by a Coordinate Bench of this Court on identical grounds and based on the Apex Court's decision in M/s SRD Nutrients Pvt. Ltd. v. Commissioner of Central Excise, Guwahati. Contentions: Petitioner (Commissioner of CGST and Central Excise, Jammu): Argued that the appeal should be dismissed on the same terms as a batch of similar appeals previously decided by a Coordinate Bench of the High Court on May 23, 2022, citing the principle of parity and the identical nature of the grounds and the CESTAT order under challenge. Relied on the judgment dated May 23, 2022, passed by the Coordinate Bench. Respondent (Emcure Pharmaceuticals Ltd.): No arguments were recorded for the respondent as none appeared.