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

Facts

The Commissioner of CGST and Central Excise Jammu (appellant) filed an appeal against M/S VMCO Alloys SICOP Industrial Area Kathua (respondent). The appeal concerns an unspecified tax period and challenges an order or action passed by an unspecified authority. The amount in dispute is not stated. The procedural history indicates that this appeal is identical to several other Excise Appeals previously considered and decided by the High Court of Jammu and Kashmir and Ladakh in a judgment dated May 23, 2022, where CEA No. 10 of 2020 was the leading case.

Held

The Court held that the present appeal is similar and identical to several other Excise Appeals that have been considered and decided by the Court in its judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. The Court found that no new grounds were available to the appellant. Therefore, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned judgment. The ratio decidendi is that identical matters, previously decided by the Court, do not require fresh adjudication if no new grounds are presented by the appellant. 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 May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals, as argued by the appellant. 2. Whether the appellant has any new grounds to present in this appeal, as argued by the appellant. The appellant argued that the matter is identical to previous appeals decided by the Court and that no new grounds are available. The revenue or State did not present any arguments as recorded in the judgment.