Commissioner Of CGST And Central Excise Jammu vs. M/S Emcure Pharmaceuticals

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 Court notes that no new grounds are available to the appellant in this case. The judgment refers to a prior decision dated May 23, 2022, in CEA No. 10 of 2022 and connected appeals, which is stated to squarely cover the present matter. The respondent, M/s Emcure Pharmaceuticals Ltd., was not represented before the Court.

Held

The Court held that the present appeal is identical to several other Excise Appeals that have been previously decided by the Court. The Court found that no new grounds were available to the appellant, and the matter was squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10 of 2022 and connected appeals. The reasoning is based on the principle of consistency and adherence to previous judicial pronouncements in similar matters. The operative direction was to dismiss the appeal on the same terms and conditions as laid down in the aforementioned prior judgment. No issues were expressly left undecided.

Key Issues

1. Whether the present appeal is covered by the previous judgment and order dated May 23, 2022, passed in CEA No. 10 of 2022 and connected appeals? The appellant argued that the present appeal is identical to several other Excise Appeals that have already been considered and decided by this Court. They contended that no new grounds are available to them, and therefore, the matter is squarely covered by the prior decision. The appellant relied on the principle of judicial precedent. The respondent did not present any arguments before the Court.