Commissioner Of Central GST And Central Excise J And K Jammu vs. Sun Pharma Laboratories LTD Sidco Igc Samba J And K

Facts

The Commissioner of CGST and Central Excise Jammu (Appellant) filed an appeal against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT had set aside orders passed by the Commissioner (Appeals) and the Adjudicating Authority, directing a refund of Education Cess and Secondary & Higher Education Cess to Sun Pharma Laboratories Ltd. (Respondent). 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 filed by the Commissioner, including the lead case CEA No. 10/2022, had been dismissed by a Coordinate Bench of the High Court on May 23, 2022. The present appeal was argued on similar grounds and against a similar CESTAT order.

Held

The Court held that the present appeal was identical in nature to a batch of appeals previously considered and dismissed by a Coordinate Bench of the High Court on May 23, 2022. The reasoning for the dismissal was based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati, which was applied to those earlier appeals. Consequently, to maintain parity and consistency, the Court dismissed the instant appeal on the same terms and conditions as laid down in the previous judgment. Any interim directions that were subsisting were vacated. The ratio decidendi is that appeals with identical facts, grounds, and legal precedents, which have already been decided by a coordinate bench, should be decided consistently to ensure judicial discipline and avoid conflicting judgments.

Key Issues

1. Whether the present appeal, challenging a CESTAT order directing the refund of Education Cess and Secondary & Higher Education Cess, is to be dismissed on the same grounds as a batch of similar appeals previously dismissed by a Coordinate Bench of this Court on May 23, 2022, based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. Contentions: Petitioner (Commissioner of CGST and Central Excise Jammu): Argued that the present appeal involves a similar CESTAT order and identical grounds as those considered and dismissed by a Coordinate Bench of the High Court in a judgment dated May 23, 2022. Therefore, parity dictates that this appeal should also be dismissed on the same terms. Respondent (Sun Pharma Laboratories Ltd.): No arguments were recorded for the respondent.