Commissioner Of CGST And Central Excise Jammu vs. M/S Saraswati Agro Chemicals PVT LTD

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 lower authorities and directed a refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Saraswati Agro Chemicals Pvt. Ltd. This direction was based on the Supreme Court's decision 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 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 High Court dismissed the appeal filed by the Commissioner of CGST and Central Excise, Jammu. The Court observed that the instant appeal was against a CESTAT order similar to those in a batch of previously decided appeals. These prior appeals, which also challenged CESTAT orders directing refunds of Education Cess and Secondary & Higher Education Cess based on the Supreme Court's decision in 'M/s SRD Nutrients Pvt. Ltd.', had been dismissed by a Coordinate Bench of the High Court on May 23, 2022. Therefore, to maintain parity, the present appeal was dismissed on the same terms and conditions as laid down in the judgment dated May 23, 2022. Any subsisting interim directions were vacated. The ratio decidendi is that appeals raising identical issues and grounds, which have already been decided by a coordinate bench, should be dismissed on the principle of parity.

Key Issues

1. Whether the appeal filed by the Commissioner of CGST and Central Excise, Jammu, against the CESTAT order directing the refund of Education Cess and Secondary & Higher Education Cess is maintainable, given that identical appeals were 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 appeal should be considered on its merits. However, the judgment indicates that the appeal was dismissed on the grounds of parity with previous judgments. Respondent's Argument: No argument was recorded for the respondent (M/s Saraswati Agro Chemicals Pvt. Ltd.) as none appeared.