Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Ritze Polymers Igc Samba J And K

Held

The Court held that the present appeal is similar and identical to several other Excise Appeals previously considered and decided by the Court. It was found that no new grounds were available to the appellant, and the matter was squarely covered by the Court's judgment and order dated May 23, 2022, in CEA No. 10/2020 and connected appeals. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned prior judgment. The ratio decidendi is that appeals presenting identical facts and issues, with no new grounds, will be disposed of based on established precedents of the Court.

Facts

The Commissioner of Central GST and Central Excise (J&K) Jammu, the appellant, filed an appeal against an order concerning M/s Ritzy Polymers, the respondent. The appeal was presented before the High Court of Jammu & Kashmir and Ladakh at Jammu. The appellant's counsel was heard. The Court noted that this appeal was similar and identical to several other Excise Appeals previously considered and decided by the same Court. Specifically, it was stated that the matter was squarely covered by a previous judgment and order dated May 23, 2022, in which CEA No. 10 of 2020 was the leading case. No new grounds were presented by the appellant.

Key Issues

1. Whether the present appeal is covered by the previous judgment and order of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals, as argued by the appellant's counsel. The appellant contended that the present appeal is identical to previously decided matters and no new grounds have been raised, implying it should be decided based on the precedent. The revenue (appellant) did not present any specific arguments beyond this assertion of being covered by prior decisions.