Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Emcure Pharmaceuticals 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 an unspecified tax period and challenges an order or action passed by an unspecified authority. The amount in dispute is not stated. The procedural history indicates that this appeal is identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh on May 23, 2022, with CEA No. 10 of 2020 being the leading case. The appellant's counsel was heard, and the Court found no new grounds for the appellant.
Held
The Court held that the present appeal is identical to several other Excise Appeals that were considered and decided by the Court vide 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, and therefore, the matter stands squarely covered by the previous decision. Accordingly, the appeal was dismissed on the same terms and conditions as laid down in the judgment and order dated May 23, 2022. The ratio decidendi is that identical matters, without new grounds, will be decided based on previous binding precedents of the same court. The operative direction was the dismissal of the appeal.
Key Issues
1. Whether the present appeal is squarely covered by the High Court's previous judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals, given that no new grounds are available to the appellant. Contentions: Petitioner/Appellant (Commissioner of Central CGST and Central Excise, Jammu): Argued that the matter is identical to previous appeals decided by the Court and that no new grounds are available to warrant a different decision. Relied on the Court's previous judgment dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. Respondent (M/S Emcure Pharmaceuticals Ltd.): No arguments were recorded for the respondent.
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Cause title — parties, addresses and appearances
ORDER
This appeal is similar and identical to the several other Excise Appeals which have been considered and decided by this Court vide judgment and order dated 23rd May 2022 wherein CEA No.10 of 2020 was the leading case.
Having heard counsel for the parties, we are of the opinion that as no new ground is available to the appellant, the matter stands squarely covered by the above decision.
Accordingly, this appeal is 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.
(M.A. Chowdhary) (Sindhu Sharma)
Judge
Judge
Jammu 28.11.2022 Michal Sharma
The judgment continues below.
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