Commissioner Of CGST And Central Excise Jammu vs. M/S Bbf Industries LTD Industrial Growth Centre Samba Jammmu

Facts

The Commissioner of CGST and Central Excise Jammu (appellant) filed an appeal against M/s BBF Industries Ltd. (respondent). The appeal was identical to several other Excise Appeals previously considered and decided by the High Court of Jammu and Kashmir and Ladakh vide a judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. 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 aforementioned decision.

Held

The Court held that the present appeal is identical to several other Excise Appeals previously decided by the Court in its judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. Since no new grounds were presented by the appellant, the matter was considered squarely covered by the prior decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned judgment. The ratio decidendi is that if an appeal presents no new arguments or facts beyond those already adjudicated in a prior binding precedent, it should be dismissed in accordance with that precedent.

Key Issues

1. Whether the present appeal is covered by the previous judgment and order of this Court dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals, given that no new grounds are available to the appellant. Contentions: Petitioner/Appellant: Argued that the appeal raises no new grounds and is therefore covered by the precedent set in CEA No. 10 of 2020 and connected appeals. Relied on the prior decision of the Court. Revenue/State: No arguments recorded for the Revenue/State in the judgment.