Commissioner CGST And Central Excise Jammu vs. Zuventus Healthcare LTD Sidco Industrial Complex Bari Brahmana

Facts

The Commissioner CGST and Central Excise, Jammu (appellant) filed an appeal against Zuventus Health Care Ltd. (respondent). The appeal concerns issues identical to several other Excise Appeals previously decided by the High Court of Jammu and Kashmir and Ladakh. The appellant's counsel was heard, and the Court noted that no new grounds were presented. The matter was considered squarely covered by a previous judgment dated May 23, 2022, in CEA No. 10/2020 and connected appeals.

Held

The Court held that the present appeal is identical to several other Excise Appeals that have already been considered and decided by this Court vide its judgment and order dated May 23, 2022, in CEA No. 10/2020 and connected appeals. Since no new grounds were available to the appellant, the matter was squarely covered by the previous decision. The Court found no reason to deviate from its earlier pronouncements. The ratio decidendi is that appeals raising identical issues with no new grounds are bound by previous judgments of the same court. Accordingly, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment.

Key Issues

1. Whether the present appeal is covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, given that the present appeal raises identical issues and no new grounds are available to the appellant? Contentions: Petitioner/Appellant: The appellant argued that the appeal should be dismissed as it is identical to previous appeals decided by this Court and no new grounds are available. The appellant relied on the Court's previous decision in CEA No. 10/2020 and connected appeals. Respondent: No arguments were recorded for the respondent.