Commissioner Of CGST And Central Excise J And K Jammu vs. Jsb Aluminium Phase Lane 7 Sidco Industrial Growth Centre Samba J And K

Facts

The Commissioner of CGST and Central Excise, J&K, Jammu (appellant) filed an appeal against JSB Aluminium Phase Lane 7 SIDCO Industrial Growth Centre Samba J&K (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 deemed squarely covered by the prior decision.

Held

The Court held that the present appeal is squarely covered by the prior judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The reasoning was that no new grounds were available to the appellant, making the matter identical to the previously decided cases. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned judgment. The ratio decidendi is that appeals raising identical issues with no new grounds are bound by previous High Court pronouncements on similar matters. No specific operative directions were issued beyond the dismissal of the appeal.

Key Issues

1. Whether the present appeal is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant? Petitioner/Appellant's Contention: The appellant argued that the present appeal raises no new grounds and is identical to previously decided matters, thus should be dismissed on the same terms. Respondent's Contention: The respondent did not present any arguments as recorded in the judgment.