Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Sun Pharmaceutical Industries Epip Kartholi Bari Brahmana Jammu J And K

Facts

The Commissioner of CGST and Central Excise, Jammu, filed an appeal before the High Court of Jammu & Kashmir and Ladakh against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). This order had set aside previous orders and directed a refund of Education Cess and Secondary & Higher Education Cess to M/s Sun Pharmaceutical Industries. The appeal was filed under Section 35G of the Central Excise Act, 1994. The High Court noted that a batch of similar appeals, with the lead case being CEA No. 10/2022, had been dismissed by a Coordinate Bench on May 23, 2022, based on the Supreme Court's decision in 'M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati'. The instant appeal raised similar grounds and challenged a similar CESTAT order.

Held

The High Court dismissed the appeal filed by the Commissioner of CGST and Central Excise, Jammu. The Court found that the grounds raised in the present appeal were identical to those considered and decided in a batch of previous appeals by a Coordinate Bench of the same Court, which had been dismissed vide judgment dated May 23, 2022. The reasoning for dismissing the previous appeals was based on the Apex Court's decision in 'M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati'. Therefore, to maintain parity, the present appeal was also dismissed on the same terms and conditions as laid down in the prior judgment. Any interim directions that were subsisting were vacated. The ratio decidendi is that appeals with identical grounds and facts, challenging similar orders that have already been decided by a coordinate bench based on a Supreme Court precedent, should be dismissed to maintain consistency and judicial discipline.

Key Issues

1. Whether the CESTAT correctly set aside the orders of the Commissioner (Appeals) and the Adjudicating Authority, directing the refund of Education Cess and Secondary & Higher Education Cess to the assessee, in light of the Supreme Court's decision in 'M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati' (2017 (335) ELT 481 (SC))? The appellant (Commissioner of CGST and Central Excise) contended that the CESTAT's order was erroneous and should be set aside. The respondent (M/s Sun Pharmaceutical Industries) did not present any arguments as none were recorded in the judgment. The Court's decision was based on its previous ruling in a batch of similar appeals.