Commissioner Of CGST And Central Excise Jammu vs. M/S Cadila Pharmaceuticals LTD Industrial Growth Centre Samba Jammu J And K
Facts
The Commissioner of CGST and Central Excise, Jammu, filed an appeal against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT had set aside orders from the Commissioner (Appeals) and the Adjudicating Authority, directing a refund of Education Cess and Secondary & Higher Education Cess to M/s Cadila Pharmaceuticals Ltd. This direction was based on the Supreme Court's decision in 'M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati'. This appeal was part of a batch of similar appeals that had been dismissed by a Coordinate Bench of the High Court on May 23, 2022. The present appeal raised similar grounds to those previously adjudicated.
Held
The Court held that the present appeal raised identical grounds and challenged a similar order from the CESTAT as a batch of previous appeals that had been dismissed by a Coordinate Bench of the High Court on May 23, 2022. To maintain parity and consistency with the prior decision, the Court dismissed the instant appeal on the same terms and conditions as laid down in the Judgment dated May 23, 2022. Any interim directions that were in effect were vacated. The ratio decidendi is that appeals with identical facts, grounds, and challenging similar orders that have already been decided by a coordinate bench should be dismissed on the same principles to ensure judicial discipline and consistency.
Key Issues
1. Whether the present appeal, raising identical grounds and challenging a similar CESTAT order as a batch of previously dismissed appeals, should be dismissed on the same terms. Petitioner's Argument (Commissioner of CGST and Central Excise, Jammu): The petitioner contended that the present appeal mirrors the grounds and challenges presented in a batch of earlier appeals that were dismissed by a Coordinate Bench of the High Court on May 23, 2022. Therefore, to maintain parity and consistency, this appeal should also be dismissed on the same basis. Respondent's Argument (M/s Cadila Pharmaceuticals Ltd.): No arguments were recorded for the respondent in the judgment.
Sections Cited
Section 35G
AI-generated summary — verify with the full judgment below
Serial No. 06 Regular Cause List
HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU
CEA No. 323/2022 CM Nos. 6609/2022; 6610/2022
Commissioner of CGST and Central Excise Jammu … Appellant(s)
Through: - Mr Jagpaul Singh, Advocate.
V/s
M/s Cadila Pharmaceuticals Ltd., IGC Samba, Jammu … Respondent(s) Through: - None.
CORAM:
Hon’ble the Chief Justice
Hon’ble Mr Justice Vinod Chatterji Koul, Judge
(ORDER) 21.11.2022
Ali Mohammad Magrey-CJ (Oral):
At the very outset, what requires to be stated is that a batch of appeals were filed before this Court by the Commissioner, Central, GST and Central Excise (Jammu and Kashmir), Jammu under Section 35 G of the Central Excise Act, 1994 (fort short ‘the Act’) against the orders of different dates passed by the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh (for short ‘the CESTAT’), thereby setting aside the orders passed by the Commissioner (Appeals) and the Adjudicating Authority and directing for the refund of the Education Cess and Secondary & Higher Education Cess to the assessee in view of the decision rendered by the Apex
The judgment continues below.
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