Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Jammu Pigments PVT LTD Kathua J And K

Held

The Court held that the present appeal was 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 no new grounds were available to the appellant (Commissioner of Central GST and Central Excise). Consequently, the Court dismissed the appeal on the same terms and conditions as laid down in the aforementioned prior judgment. The specific terms of the prior judgment are not detailed in this order, but the operative direction is the dismissal of the current appeal.

Facts

The petitioner, Commissioner of Central GST and Central Excise (J&K) Jammu, filed an appeal against M/s Jammu Pigments Pvt. Ltd. The appeal was heard by the High Court of Jammu & Kashmir and Ladakh at Jammu. The Court noted that this appeal was similar and identical to several other Excise Appeals previously considered and decided by the Court. The leading case among those was CEA No. 10 of 2020, decided on May 23, 2022. The Court observed that no new grounds were available to the appellant in the present 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? Petitioner's Argument: The petitioner argued that the present appeal is identical to previously decided appeals and that no new grounds have been presented, thus it should be dismissed on the same terms as the prior judgment. Respondent's Argument: The judgment does not record any specific arguments made by the respondent. However, the Court's decision implies that the respondent's position, or the lack of new grounds from the petitioner, led to the dismissal.