Commissioner Of CGST And Central Excise Jammu vs. M/S Emcure Pharmaceuticals LTD Sidco Industrial Comlex Bari Brahmna Jammu

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 the refund of Education Cess and Secondary & Higher Education Cess to M/s Emcure Pharmaceuticals 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, were dismissed by a Coordinate Bench of the High Court on May 23, 2022. The present appeal was filed with a delay, and an application for condonation of delay was also filed.

Held

The Court dismissed the appeal filed by the Commissioner of CGST and Central Excise, Jammu. The Court noted that the instant appeal challenged a similar order from the CESTAT, based on almost identical grounds as those considered and decided by a Coordinate Bench in a previous judgment dated May 23, 2022. To maintain parity, the Court dismissed the present appeal on the same terms and conditions as laid down in the prior judgment. Any interim directions that were subsisting at the time of the order were vacated. The ratio decidendi is that appeals with identical grounds and challenging similar orders, which have already been decided by a coordinate bench, should be dismissed to maintain consistency and judicial discipline.

Key Issues

1. Whether the appeal filed by the Commissioner of CGST and Central Excise, Jammu, challenging the CESTAT's order directing the refund of Education Cess and Secondary & Higher Education Cess to M/s Emcure Pharmaceuticals Ltd. is maintainable, given that similar appeals were dismissed by a Coordinate Bench of this Court. (Question of law) Contentions: Petitioner (Commissioner of CGST and Central Excise, Jammu): Argued that the appeal should be considered on its merits, despite the dismissal of similar appeals by a Coordinate Bench. The appeal challenges the CESTAT's order which directed the refund of Education Cess and Secondary & Higher Education Cess based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. (relied upon). Respondent (M/s Emcure Pharmaceuticals Ltd.): No arguments were recorded for the respondent as none appeared.