Commissioner Of CGST And Central Excise Jammu vs. M/S Vmco Alloys 163-164 Sicop Industrial Area Kathua J And K

Facts

This appeal, CEA No. 312/2022, was filed by the Commissioner of CGST and Central Excise Jammu against M/S VMCO Alloys. The appeal concerns an unspecified tax period and an unspecified order or action passed by an unspecified authority. The judgment states that this appeal is similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu and Kashmir and Ladakh. 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 were available to the appellant.

Held

The Court held that the present appeal is squarely covered by the judgment and order dated 23rd May 2022, which decided CEA No. 10/2020 and connected appeals. The Court found that no new grounds were available to the appellant (Commissioner of CGST and Central Excise Jammu) that would warrant a different decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned prior judgment. The ratio decidendi is that if an appeal presents no new arguments or facts and is identical to previously decided matters, it will be disposed of in accordance with those prior decisions. The operative direction was the dismissal of the appeal.

Key Issues

1. Whether the present appeal is squarely covered by the judgment and order dated 23rd May 2022 passed in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant. The appellant argued that the matter is identical to previous cases decided by the Court and that no new grounds have been presented. The respondent (M/S VMCO Alloys) did not present any arguments as recorded in the judgment. The revenue (Commissioner of CGST and Central Excise Jammu) contended that the appeal should be dismissed on the same terms as the previous judgments.