Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Sumil Chemicals Industries PVT LTD Industrial Growth Centre Sidco Samba J And K

Facts

This is an appeal filed by the Commissioner of Central CGST and Central Excise, Jammu, against M/S Sumil Chemicals Industries Pvt. Ltd. The appeal concerns the tax period(s) not explicitly stated in the judgment. The order or action under challenge and the authority that passed it are not detailed. The amount in dispute is also not specified. The procedural history indicates that this appeal is identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh vide a judgment and order dated 23rd May 2022, where CEA No.10 of 2020 was the leading case. The Court heard counsel for the parties.

Held

The Court held that the present appeal is identical to several other Excise Appeals previously decided by the Court on 23rd May 2022, with CEA No.10 of 2020 being the leading case. Since no new grounds were available to the appellant, the matter was considered 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 issues and no new grounds are bound by previous judgments of the same court. The operative direction was the dismissal of the appeal.

Key Issues

1. Whether the present appeal is covered by the previous judgment and order dated 23rd May 2022 passed in CEA No.10 of 2022 and connected appeals, as no new grounds are available to the appellant. The petitioner/appellant argued that the matter is squarely covered by the aforementioned decision, implying no new grounds or arguments could be presented. The respondent/revenue did not present any arguments, as indicated by 'None' appearing for them. The judgment does not explicitly name the specific provisions of the CGST Act or other relevant laws that form the basis of the dispute, beyond referring to the previous judgment which presumably dealt with them.