Commissioner Of Cgstand Central Excise Jammu vs. K S Profiles Jammu

Facts

The petitioner, Commissioner of CGST and Central Excise, Jammu, filed this appeal against K S Profiles Jammu. The appeal is stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh. The leading case for those decisions was CEA No. 10 of 2020, decided on May 23, 2022. The Court heard the counsel for the appellant and was of the opinion that no new grounds were available to the appellant, and the matter was squarely covered by the prior decision.

Held

The Court held that the present appeal is squarely covered by its previous judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The reasoning was that the appellant had not presented any new grounds in the current appeal, making it identical in substance to the previously decided matters. Consequently, the Court dismissed the appeal on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals with identical facts and no new grounds are bound by previous pronouncements of the same court. The operative direction was the dismissal of the appeal.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals, given that no new grounds are presented by the appellant. Petitioner's Argument: The petitioner argued that the appeal is identical to previous appeals decided by the Court and that no new grounds have been raised, implying the prior decision should govern this case. Respondent's Argument: The judgment records no specific argument from the respondent. However, the Court's decision suggests the respondent would have benefited from the prior ruling if it favored them, or that their position was implicitly upheld by the Court's reliance on the previous judgment.