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 appeal was 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 May 23, 2022. The appellant's counsel was heard, and the Court noted that no new grounds were presented by the appellant. The respondent was not represented.

Held

The Court held that the present appeal is similar and identical to several other Excise Appeals that have been considered and decided by the Court. Specifically, it is covered by the judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. The Court found that no new grounds were available to the appellant. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned prior decision. The ratio decidendi is that appeals raising identical issues without new grounds are bound by established precedent.

Key Issues

1. Whether the present appeal is squarely covered by the previous judgment and order of this Court dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals, given that the present appeal raises no new grounds. Petitioner/Appellant's Argument: The appellant argued that the matter is identical to previously decided cases and no new grounds have been raised, implying the appeal should be decided based on the precedent. Respondent's Argument: No arguments were recorded for the respondent as they were not represented.