Commissioner Of CGST And Central Excise Jammu vs. M/S Biostadt INDIA LTD, Sidco Industrial Complex Jammu

Facts

The Commissioner of CGST and Central Excise, Jammu (appellant) filed an appeal against M/s Biostadt India Ltd. (respondent). The appeal was identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh. The leading case among those was CEA No. 10 of 2020, decided on May 23, 2022. The appellant's counsel argued the case, and the respondent was represented by their counsel. The court heard arguments from both sides.

Held

The Court held that the present appeal was identical to several other Excise Appeals that had been previously considered and decided by the Court, with CEA No. 10 of 2020 being the leading case. The Court found that no new grounds were available to the appellant in the present appeal. Consequently, the Court concluded that the matter was squarely covered by its prior decision. Accordingly, the appeal was dismissed on the same terms and conditions as laid down in the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The ratio decidendi is that identical appeals with no new grounds are bound by previous judgments of the same court.

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. The appellant contended that no new grounds were available for the present appeal, and therefore, it should be dismissed on the same terms as the previous judgment. The respondent's arguments are not recorded in the judgment. The court was to decide if the appeal presented any novel aspects or if it was a repetition of previously adjudicated matters.