Commissioner Of CGST And Central Excise Jammu vs. M/S Cadila Pharmaceuticals LTD Industrial Growth Centre Samba Jammu

Facts

The Commissioner of CGST and Central Excise, Jammu, filed an appeal before the High Court of Jammu & Kashmir and Ladakh against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). This order had set aside previous orders by the Commissioner (Appeals) and the Adjudicating Authority, directing the refund of Education Cess and Secondary & Higher Education Cess to M/s Cadila Pharmaceuticals Limited. The CESTAT's decision was based on the Supreme Court's ruling in 'M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati'. This appeal was part of a batch of similar appeals previously dismissed by a Coordinate Bench of the High Court on May 23, 2022, for being filed against similar CESTAT orders on identical grounds.

Held

The Court held that the instant appeal should be dismissed on the same terms and conditions as laid down in the judgment dated May 23, 2022, passed by a Coordinate Bench of the High Court. This decision was based on the fact that the appeal challenged a similar CESTAT order, and the grounds raised were identical to those considered and dealt with in the previous batch of appeals. The Court emphasized the need to maintain parity with its earlier decision. Consequently, any interim directions that were subsisting at the time of the order were vacated. The Court did not expressly leave any issue undecided.

Key Issues

1. Whether the present appeal, challenging a CESTAT order directing the refund of Education Cess and Secondary & Higher Education Cess to the respondent assessee, is to be dismissed on the same grounds and terms as a batch of similar appeals previously dismissed by a Coordinate Bench of this Court on May 23, 2022. Petitioner's Argument: The appellant, Commissioner of CGST and Central Excise, argued that the instant appeal challenges a CESTAT order that is similar to those in a batch of previously dismissed appeals. The grounds raised are also identical, and therefore, the present appeal should be dismissed on the same terms as the prior judgment to maintain parity. The appellant relies on the Coordinate Bench's judgment dated May 23, 2022. Respondent's Argument: No arguments were recorded for the respondent, M/s Cadila Pharmaceuticals Limited.