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 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 that is stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh. The leading case among these was CEA No. 10 of 2020, decided on May 23, 2022. The revenue contends that no new grounds are available to the appellant in this case, and it is squarely covered by the prior decision. The respondent, M/S Emcure Pharmaceuticals Ltd., 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 in its judgment and order dated 23rd May 2022, where CEA No.10 of 2020 was the leading case. The Court found that no new grounds were available to the appellant, and the matter was squarely covered by the aforementioned decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd May, 2022, passed in CEA No.10 of 2022 and connected appeals. The ratio decidendi is that if an appeal presents no new grounds and is identical to previously decided matters, it will be dismissed on the same basis. 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 argued that the present appeal is identical to previous appeals decided by the Court and that no new grounds are available. Therefore, the matter stands covered by the prior decision. The respondent did not present any arguments.