Commissioner Of CGST And Central Excise Jammu vs. Pbi Metals

Facts

The Commissioner of CGST and Central Excise Jammu (appellant) filed an appeal against PBI Metals (respondent). The appeal was stated to be similar and 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. The Court noted that no new grounds were available to the appellant.

Held

The Court held that the present appeal is squarely covered by the 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. The ratio decidendi is that if an appeal presents no new grounds and is identical to a previously decided matter by the same court, it will be dismissed on the same terms as the precedent. The operative direction was to dismiss the appeal on the same terms and conditions as laid down in the cited judgment.

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, as argued by the appellant's counsel. Contentions: Petitioner/Appellant: Submitted that the appeal is similar and identical to previously decided cases and no new grounds are available, implying it should be decided based on the precedent. Revenue/State: No arguments recorded for the respondent.