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

Facts

This is an appeal filed by the Commissioner of CGST and Central Excise, Jammu, against M/s Emcure Pharmaceuticals Ltd. The appeal 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 those was CEA No. 10 of 2020, decided on May 23, 2022. The appellant's counsel was heard, and the Court noted that no new grounds were available to the appellant. The respondent was not represented.

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 the appellant had not presented any new grounds in this appeal, making it identical to the previously decided matters. Therefore, the Court found no basis to deviate from its earlier decision. The appeal was dismissed on the same terms and conditions as laid down in the aforementioned judgment. The ratio decidendi is that appeals raising identical issues without new grounds are bound by previous High Court judgments on those issues. 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 May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals, given that no new grounds are available to the appellant. Contentions of the Petitioner/Appellant: The appellant argued that the present appeal is identical to previous appeals that have already been decided by the Court. They contended that since no new grounds have been raised, the matter is squarely covered by the precedent set in the judgment dated May 23, 2022. Contentions of the Respondent: None were recorded as the respondent was not represented.