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 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 a refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Emcure Pharmaceuticals 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 filed by the Commissioner had previously been dismissed by a Coordinate Bench of this Court on May 23, 2022. The present appeal also challenged a similar CESTAT order on identical grounds.

Held

The Court held that the instant appeal was to be dismissed on the same terms and conditions as laid down in the judgment dated May 23, 2022, passed by the Coordinate Bench. This implies that the Court found the grounds for appeal to be identical to those in the previously dismissed batch of appeals, which were likely dismissed based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. The ratio decidendi is that if an appeal raises identical issues and grounds as a previously decided matter by a coordinate bench, and no distinguishing factors are presented, the same outcome will follow to maintain parity. Any interim directions subsisting as on the date of the order were vacated.

Key Issues

1. Whether the present appeal, challenging a CESTAT order directing 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? Petitioner's argument: The petitioner (Commissioner of CGST and Central Excise, Jammu) argued that the CESTAT order was erroneous and that the refund of Education Cess and Secondary & Higher Education Cess should not be granted, relying on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. However, the judgment indicates that the petitioner's grounds were identical to those in previously dismissed appeals. Respondent's argument: No specific arguments were recorded for the respondent (M/s Emcure Pharmaceuticals Ltd.) as none appeared. The respondent likely relied on the CESTAT's order and the Supreme Court's precedent.