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

Held

The Court held that the present appeal is identical to several other Excise Appeals previously 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 this appeal. Consequently, the matter was considered squarely covered by the Court's judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The Court dismissed the appeal on the same terms and conditions as laid down in the aforementioned prior decision. The ratio decidendi is that appeals presenting no new grounds and being identical to previously decided matters are to be dismissed in accordance with the precedent.

Facts

The Commissioner of Central GST and Central Excise (J&K) Jammu, the appellant, filed this appeal against an order concerning M/s Ritzy Polymers, the respondent. 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 among those was CEA No. 10 of 2020, decided on May 23, 2022. The appellant's counsel was heard, and the Court found no new grounds presented by the appellant. The matter was deemed to be squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, thereby warranting dismissal on the same terms and conditions? Petitioner/Appellant's Argument: The appellant argued that the present appeal presents no new grounds and is identical to previously decided matters. Therefore, it should be decided in line with the precedent set by the Court in CEA No. 10/2020. Respondent's Argument: No argument was recorded for the respondent in the judgment.