Commissioner Of CGST And Central Excise Jammu vs. M/S Vmco Alloys Sicop Industrial Area Kathua J And K

Facts

This is an appeal filed by the Commissioner of CGST and Central Excise Jammu against M/s VMCO Alloys SICOP Industrial Area Kathua. The appeal concerns an issue that is stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu and Kashmir and Ladakh. The Court notes that the leading case for these matters was CEA No. 10 of 2020, decided on May 23, 2022. The appellant's counsel was heard, and the Court found no new grounds available to the appellant. The matter was considered squarely covered by the prior decision.

Held

The Court held that the present appeal is squarely covered by its previous judgment dated May 23, 2022, in CEA No. 10/2020 and connected appeals. The reasoning was based on the observation that the appellant had not presented any new grounds that would warrant a different decision. Therefore, the Court found no reason to deviate from its prior ruling. The ratio decidendi is that appeals with identical facts and no new arguments are bound by precedent. The operative direction was to dismiss the appeal on the same terms and conditions as laid down in the prior judgment.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant. Arguments: Petitioner/Appellant (Commissioner of CGST and Central Excise Jammu): Contended that the present appeal is identical to previously decided matters and that no new grounds have been presented. Relied on the principle that similar matters should be decided consistently with prior judgments. Respondent (M/s VMCO Alloys SICOP Industrial Area Kathua): No arguments are recorded for the respondent in the judgment.