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

Facts

This appeal, CEA No. 356/2022, was filed by the Commissioner of Central CGST and Central Excise, Jammu, against M/S Emcure Pharmaceuticals Ltd. The appellant's counsel appeared, while the respondent remained unrepresented. The High Court noted that this appeal was identical to several other Excise Appeals previously considered and decided by the Court in a judgment dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The Court found no new grounds presented by the appellant that would warrant a different decision.

Held

The Court held that the present appeal is squarely covered by its previous judgment and order dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals. The reasoning was that no new grounds were available to the appellant that had not already been considered in the prior decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the earlier judgment. The ratio decidendi is that appeals with identical facts and no new arguments are bound by previous High Court pronouncements on similar matters. The operative direction was the dismissal of the appeal.

Key Issues

1. Whether the present appeal is squarely covered by the Court's previous judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. The petitioner/appellant argued that the matter is identical to previously decided cases and no new grounds have been presented. The respondent did not present any arguments as they were unrepresented.