Commissioner Of CGST And Central Excise Jammu vs. M/S Jmw INDIA PVT LTD Sidco Industrial Complex 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 passed by the Commissioner (Appeals) and the Adjudicating Authority, directing the refund of Education Cess and Secondary & Higher Education Cess to the respondent, M/s JMW India Private Ltd. 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 this Court on May 23, 2022. The instant appeal was filed under Section 35G of the Central Excise Act, 1994.

Held

The Court dismissed the appeal, holding that it was identical in nature to a batch of appeals previously decided by a Coordinate Bench of this Court on May 23, 2022. The reasoning for dismissal was based on the principle of parity, as the instant appeal challenged a similar CESTAT order on almost identical grounds that had already been adjudicated. The Court found no reason to deviate from the previous judgment. Consequently, any interim directions that were in effect were vacated. The ratio decidendi is that appeals with identical facts and grounds, which have been decided by a coordinate bench, should be dismissed on the same terms to maintain consistency and judicial discipline, unless there are distinguishing factors not present here.

Key Issues

1. Whether the CESTAT's order directing the refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s JMW India Private Ltd., is legally sustainable in light of the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati? Petitioner's Argument (Commissioner of CGST and Central Excise, Jammu): The appeal challenges the CESTAT's order, which is stated to be similar to other orders previously considered and dismissed by a Coordinate Bench of this Court on May 23, 2022. The grounds raised are also stated to be identical to those dealt with in the previous judgment. The petitioner relies on the principle of parity and the prior decision of the Coordinate Bench. Respondent's Argument (M/s JMW India Private Ltd.): No arguments were recorded for the respondent as none appeared.