Commissioner Of CGST And Central Excise Jammu vs. M/S Crop Chemicals INDIA LTD Unit -11 Industrial Growth Centre Samba J And K

Facts

This appeal was filed by the Commissioner of CGST and Central Excise Jammu against M/s Crop Chemicals India Ltd. Unit-11. The appeal 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 leading case among those previous decisions was CEA No. 10 of 2020. The Court heard the counsel for the appellant and noted that no new grounds were available to the appellant. The matter was considered to be squarely covered by the previous decision.

Held

The Court held that the present appeal is similar and identical to several other Excise Appeals that were previously considered and decided by the Court vide judgment and order dated 23rd May 2022, with CEA No. 10 of 2020 being the leading case. The Court found that no new grounds were available to the appellant. Therefore, the matter was considered to be squarely covered by the aforesaid decision. Accordingly, the appeal was dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd May 2022 passed in CEA No. 10/2020 and connected appeals. The ratio decidendi is that if an appeal presents no new grounds and is identical to previously decided matters, it will be dismissed on the same basis.

Key Issues

1. Whether the present appeal is covered by the previous judgment and order dated 23rd May 2022 in CEA No. 10 of 2020 and connected appeals, as argued by the appellant's counsel. 2. Whether the appellant has presented any new grounds in the present appeal that would warrant a different decision. The appellant argued that the appeal is similar and identical to previous appeals decided by the Court and that no new grounds are available. The respondent's arguments are not recorded in the judgment.