Commissioner Of CGST And Central Excise Jammu vs. M/S Emcure Pharmaceuticals LTD Sidco Industrial Complex Bari Brahmna Jammu

Facts

The Commissioner of CGST and Central Excise, Jammu (Petitioner/Appellant) filed an appeal against M/s Emcure Pharmaceuticals Ltd. (Respondent). The present appeal, CEA No. 345/2022, is stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh. The leading case among those was CEA No. 10 of 2020. The Court heard the counsel for the appellant, and noted that no new grounds were available to the appellant, indicating the matter was squarely covered by the prior decision.

Held

The Court held that the present appeal is similar and identical to several other Excise Appeals that were previously considered and decided by the Court, with CEA No. 10 of 2020 being the leading case. The Court found that no new grounds were available to the appellant, and the matter was squarely covered by the prior decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd May 2022, passed in CEA No. 10 of 2022 and connected appeals. The ratio decidendi is that appeals presenting identical facts and legal issues, without new grounds, are bound by previous judgments of the same court.

Key Issues

1. Whether the present appeal is covered by the previous judgment and order dated 23rd May 2022 in CEA No. 10 of 2020 and connected appeals? Petitioner/Appellant's Contention: The appellant argued that the present appeal is identical to several prior appeals that have already been decided by the Court. They contended that no new grounds have been presented in this appeal, and therefore, it should be decided based on the principles laid down in the previous judgment. Respondent's Contention: No arguments were recorded for the respondent as they were represented by 'None'.