Commissioner Of Central GST And Central Excise J And K Jammu vs. Emcure Pharmaceuticals LTD Sidco Industrial Complex Bari Brahmana Jammu J And K

Held

The Court held that the present appeal is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The Court found that no new grounds were available to the appellant. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned prior judgment. The ratio decidendi is that if an appeal presents no new grounds and is identical to previously decided matters, it will be dismissed based on the established precedent. The operative direction was the dismissal of the appeal.

Facts

The Commissioner of Central GST and Central Excise (J&K) Jammu, the appellant, filed this appeal against M/s Emcure Pharmaceuticals Ltd., the respondent. The appeal concerns an unspecified tax period and challenges an order passed by an unspecified authority. The amount in dispute is not stated. This 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 vide judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard.

Key Issues

1. Whether the present appeal is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant? The appellant argued that the matter is identical to previous appeals decided by this Court and that no new grounds have been presented. The respondent did not record any arguments in the judgment. The revenue's contention, implied by the filing of the appeal and the Court's reasoning, is that the appeal should be dismissed based on the precedent established in the cited judgment.