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

Facts

This is an appeal filed by the Commissioner of CGST and Central Excise Jammu against M/s Crop Chemicals India Ltd. The appeal concerns a matter identical to several other Excise Appeals previously considered and decided by the High Court of Jammu and Kashmir and Ladakh vide a judgment dated 23rd May 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard, and the Court noted that no new grounds were available to the appellant. The appeal was therefore dismissed on the same terms and conditions as laid down in the earlier judgment.

Held

The Court held that the present appeal is identical to several other Excise Appeals previously considered and decided by the Court in its judgment and order dated 23rd May 2022, with CEA No. 10 of 2020 being the leading case. 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 stipulated in the judgment and order dated 23rd May 2022. The ratio decidendi is that appeals raising identical issues and grounds as those already decided by the High Court, without presenting new arguments or facts, are bound to be dismissed on the same basis as the precedent.

Key Issues

1. Whether the present appeal is squarely covered by the High Court's previous judgment and order dated 23rd May 2022 in CEA No. 10/2020 and connected appeals, given that the present appeal raises no new grounds. The appellant argued that the matter is identical to the previously decided cases and therefore should be dismissed on the same terms. The respondent's arguments are not recorded in the judgment.