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

Facts

This appeal was filed by the Commissioner of CGST and Central Excise Jammu against M/s Cadila Pharmaceuticals Ltd. Samba. The appeal was considered by the High Court of Jammu and Kashmir and Ladakh at Jammu. The Court noted that this appeal was similar and identical to several other Excise Appeals previously considered and decided by the Court. The leading case among those was CEA No. 10 of 2020, decided on May 23, 2022. The appellant's counsel was heard, and the Court found no new grounds for the appellant. The matter was deemed to be squarely covered by the previous decision.

Held

The Court held that the present appeal was similar and identical to several other Excise Appeals that had already been considered and decided by the Court vide its judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. Having heard the counsel for the appellant, the Court was of the opinion that no new grounds were available to the appellant, and the matter was squarely covered by the previous decision. Consequently, the Court dismissed the appeal on the same terms and conditions as laid down in the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The specific terms and conditions of the prior judgment were not detailed in this order.

Key Issues

1. Whether the present appeal is covered by the previous judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, as argued by the petitioner/appellant. The petitioner/appellant argued that the present appeal is identical to several other Excise Appeals previously decided by the Court, specifically referencing the judgment in CEA No. 10 of 2020. They contended that no new grounds were available to them in this appeal, and therefore, it should be dismissed on the same terms as the prior decision. The respondent's arguments are not recorded in the judgment.