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

Facts

The Commissioner of CGST and Central Excise, Jammu, filed an appeal under Section 35G of the Central Excise Act, 1994, against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT had set aside orders of the Commissioner (Appeals) and the Adjudicating Authority, directing a refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Emcure Pharmaceuticals Ltd. This decision was based on the Apex Court's ruling in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. A batch of similar appeals, with CEA No. 10/2022 as the lead case, had previously been dismissed by a Coordinate Bench of the High Court on May 23, 2022. The present appeal raised similar grounds and challenged a similar CESTAT order.

Held

The Court dismissed the appeal filed by the Commissioner of CGST and Central Excise. The Court noted that the present appeal was against a CESTAT order directing the refund of Education Cess and Secondary & Higher Education Cess, based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. The Court observed that the grounds raised in this appeal were almost identical to those in 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 previous decision, the Court dismissed the instant appeal on the same terms and conditions as laid down in the judgment dated May 23, 2022. Any subsisting interim directions were also vacated. The ratio decidendi is that appeals with identical grounds and subject matter, which have already been decided by a coordinate bench, should be dismissed on the same basis to ensure judicial discipline and consistency.

Key Issues

1. Whether the appeal filed by the Commissioner of CGST and Central Excise is maintainable in light of the previous dismissal of similar appeals by a Coordinate Bench of this Court on identical grounds. (Question of law) The Revenue argued that the present appeal challenges a CESTAT order that directed a refund of Education Cess and Secondary & Higher Education Cess, relying on the Supreme Court judgment in M/s SRD Nutrients Pvt. Ltd. The Revenue contended that the grounds raised in this appeal are identical to those considered and dismissed in a previous batch of appeals by a Coordinate Bench of the High Court on May 23, 2022. Therefore, the Revenue argued, this appeal should also be dismissed on the same terms to maintain parity. The Petitioner (M/s Emcure Pharmaceuticals Ltd.) did not present any arguments as none were recorded in the judgment.