Commissioner Of CGST And Central Excise Jammu vs. M/S Emcure Pharmaceuticals Sidco Industrial Comlpex Bari Brahmna Jammu

Facts

This appeal, CEA No. 348/2022, was filed by the Commissioner of CGST and Central Excise, Jammu, against M/s Emcure Pharmaceuticals Ltd. The appeal concerns issues identical to several other Excise Appeals previously decided by the High Court of Jammu & Kashmir and Ladakh at Jammu. The leading case among these was CEA No. 10 of 2020. The present appeal was heard by a division bench comprising Justice Sindhu Sharma and Justice M.A. Chowdhary. The revenue's counsel presented arguments, while the respondent, M/s Emcure Pharmaceuticals Ltd., was represented by none.

Held

The Court held that the present appeal, CEA No. 348/2022, was identical to several other Excise Appeals previously considered and decided by the Court, specifically referencing the judgment and order dated 23rd May 2022 in CEA No. 10 of 2020 and connected appeals. The Court found no new grounds presented by the appellant that would distinguish this case from the established precedent. Therefore, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned prior judgment. The ratio decidendi is that appeals raising identical issues and grounds as those already decided by a binding precedent will be dismissed without re-adjudication.

Key Issues

1. Whether the present appeal raises any new grounds not covered by the Court's previous decision in CEA No. 10 of 2020 and connected appeals, dated 23rd May 2022? (Question of law) Petitioner/Appellant's Arguments: The petitioner, Commissioner of CGST and Central Excise, Jammu, contended that the matter was covered by the Court's prior judgment and that no new grounds were available to warrant a different decision. They relied on the precedent set in CEA No. 10 of 2020 and connected appeals. Respondent's Arguments: No arguments were recorded for the respondent, M/s Emcure Pharmaceuticals Ltd.