Commissioner CGST And Central Excise Jammu vs. M/S Aravali Infra Power LTD Kathua

Facts

This is an appeal filed by the Commissioner CGST and Central Excise Jammu against M/s Aravali Infra Power Ltd Kathua. The appeal concerns an issue that has already been considered by a Coordinate Bench of the High Court in CEA No. 10/2020 and connected appeals. The appellant has not urged any new grounds in the present appeal. The previous appeals, which dealt with the same issue, were dismissed by the Court.

Held

The Court held that since the issue involved in the present appeal has already been considered and decided by a Coordinate Bench of this Court in CEA No. 10/2020 and connected appeals, and no new grounds have been urged by the appellant, the present appeal is dismissed on the same terms and conditions as laid down in the previous judgment dated 23.05.2022. The ratio decidendi is that a Coordinate Bench's decision on a particular issue serves as precedent for subsequent similar matters, and in the absence of new arguments or distinguishing facts, the same outcome is expected. The operative direction was to dismiss the appeal.

Key Issues

1. Whether the present appeal, concerning an issue already decided by a Coordinate Bench of this Court, should be dismissed on the same grounds as the previous appeals (CEA No. 10/2020 and connected appeals)? Petitioner's contention: The appellant argued that the present appeal should be dismissed as the issue involved has already been decided by a Coordinate Bench in CEA No. 10/2020 and connected appeals, and no new grounds have been presented. The appellant relied on the previous judgment. Respondent's contention: The respondent did not present any specific arguments as the appeal was dismissed based on the precedent set by the Coordinate Bench.