Commissioner Of CGST And Central Excise Jammu vs. Pbi Metals

Facts

The petitioner, Commissioner of Central CGST and Central Excise, Jammu, filed an appeal against an order concerning PBI Metals. The appeal was 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, decided on May 23, 2022. The Court heard the counsel for the appellant, but no one appeared for the respondent. The appellant argued that no new grounds were available, and the matter was covered by the previous 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 no new grounds were available to the appellant, and the matter was identical to those previously decided. The Court found no basis to deviate from its earlier ruling. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned judgment. The operative direction was the dismissal of the appeal.

Key Issues

1. Whether 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, as argued by the petitioner/appellant. The petitioner/appellant contended that the present appeal raises no new grounds and is identical to previously decided matters, thus relying on the precedent set by the Court in CEA No.10 of 2022 and connected appeals. The respondent did not present any arguments.