Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Emcure Pharmaceuticals LTD Sidco Industrial Complex Bari Brahmana Jammu

Facts

This is an appeal filed by the Commissioner of Central CGST and Central Excise, Jammu, against M/s Emcure Pharmaceuticals Ltd. The appeal concerns a matter identical to several other Excise Appeals previously decided by the High Court of Jammu & Kashmir and Ladakh. The leading case among those was CEA No. 10 of 2020, which was decided on 23rd May 2022. The appellant's counsel argued the matter, while no one appeared for the respondent. The Court noted that no new grounds were presented by the appellant that were not covered by the prior decision.

Held

The Court held that the present appeal is squarely covered by the judgment and order dated 23rd May 2022, passed in CEA No. 10 of 2022 and connected appeals. The reasoning was that the appellant's counsel presented no new grounds that were not already considered and decided in the prior judgment. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned decision. The ratio decidendi is that if an appeal raises no new issues or arguments beyond those already adjudicated in a precedent-setting judgment, it will be dismissed based on that precedent.

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 argued by the appellant's counsel. The appellant argued that the matter is identical to previous appeals decided by the Court and that no new grounds have been raised. The respondent did not present any arguments.