Commissioner Of Crentral GST And Central Excise J And K Jammu vs. M/S Bbf Industries Sidco Igc Samba J And K
Held
The Court held that the present appeal is identical and similar to several other Excise Appeals previously considered and decided by the Court in its judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. Since no new grounds were available to the appellant, the matter was squarely covered by the aforementioned decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals raising identical issues without new grounds are bound by previous High Court pronouncements on those issues. The operative direction was the dismissal of the appeal.
Facts
The petitioner, Commissioner of Central GST and Central Excise J&K Jammu, filed an appeal against M/s BBF Industries Unit-I. The appeal concerns issues previously decided by the High Court of Jammu & Kashmir and Ladakh in a judgment dated May 23, 2022, specifically in CEA No. 10 of 2020 and connected appeals. The Court noted that no new grounds were presented by the appellant in the current appeal, indicating that the matter was squarely covered by the prior decision. The specific tax period(s) and the amount in dispute are not recorded in this judgment. The procedural history leading to this appeal is not detailed, other than it being a subsequent appeal following a prior decision.
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, given that no new grounds have been raised by the appellant. Contentions: Petitioner/Appellant: Argued that the appeal should be considered on its merits. However, the judgment states that no new grounds were available to the appellant. Revenue/State: No specific arguments are recorded for the revenue/state in this judgment. The Court's decision appears to be based on the prior ruling and the lack of new arguments from the appellant.
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Cause title — parties, addresses and appearances
ORDER 04.12.2023
This appeal is similar and identical to the several other Excise Appeals which have been considered and decided by this Court vide judgment and order dated 23rd May 2022 wherein CEA No.10 of 2020 was the leading case.
Having heard counsel for the parties, we are of the opinion that as no new ground is available to the appellant, the matter stands squarely covered by the above decision.
Accordingly, this appeal is dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd May 2022 passed in CEA No.10/2020 and connected appeals.
Jammu: 04.12.2023 Raj Kumar
(Rajesh Sekhri
The judgment continues below.
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