Commissioner Of CGST And Central Excise Jammu vs. Sun Pharmaceutical 6-9 Epip Kartholi Bari Brahmana Jammu

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), Chandigarh. 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 the respondent, Sun Pharmaceutical Industries. This decision was based on the Supreme Court's ruling in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. A batch of similar appeals, including the lead case CEA No. 10/2022, had previously been dismissed by a Coordinate Bench of the High Court on May 23, 2022. The present appeal was filed with a delay, and an application for condonation of delay was also submitted.

Held

The High Court dismissed the appeal, holding that it should be decided on the same terms and conditions as laid down in the judgment dated May 23, 2022, passed by a Coordinate Bench. The Court noted that the instant appeal challenged a similar order from the CESTAT on almost identical grounds that had already been dealt with by the Coordinate Bench. Therefore, to maintain parity, the appeal was dismissed. Any interim directions that were subsisting were also vacated. The Court did not expressly leave any issue undecided, as the decision was based on precedent from a coordinate bench.

Key Issues

1. Whether the present appeal, challenging an order of the CESTAT directing refund of Education Cess and Secondary & Higher Education Cess based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati, is maintainable and warrants consideration on its merits, given that a coordinate bench has already dismissed similar appeals on identical grounds. The appellant (Commissioner of CGST and Central Excise, Jammu) argued that the appeal should be dismissed on the same terms as the previous judgment by the coordinate bench, emphasizing the need for parity. The appellant relied on the High Court's prior judgment dated May 23, 2022, which dismissed a batch of similar appeals. The respondent (Sun Pharmaceutical Industries) did not present any arguments, as indicated by 'None' in the cause list.