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

Held

The Court held that the present appeal is 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 presented by the appellant that would warrant a different consideration. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned prior decision. The ratio decidendi is that appeals raising identical issues and grounds as those already decided by the High Court, without any new material or arguments, should be dismissed in line with the 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 an appeal against an order concerning M/s Jammu Pigments Pvt. Ltd., the respondent. 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. Specifically, it referenced a judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard, and the Court found no new grounds available to 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 previous judgment and order of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals? Petitioner/Appellant's Argument: The appellant argued that the present appeal raises no new grounds and is identical to previously decided matters, thus falling within the ambit of the Court's prior ruling. The appellant implicitly relied on the principle of *stare decisis* and the efficiency of judicial precedent. Respondent's Argument: No arguments were recorded for the respondent in the judgment.