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

Held

The Court held that the present appeal is identical to several other Excise Appeals previously considered and decided by the Court vide judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. Since no new grounds were available to the appellant, the matter was squarely covered by the aforementioned decision. Accordingly, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals that are identical to previously decided matters and raise no new grounds are bound by the precedent set in those earlier decisions.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against M/s Jammu Pigments Pvt. Ltd. (respondent). The appeal was identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh in a judgment dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard. The Court noted that no new grounds were available to the appellant, and the matter was 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, given that the appellant has not presented any new grounds. Arguments: Petitioner/Appellant: The appellant argued that the present appeal is identical to previous appeals decided by this Court and that no new grounds have been raised. Therefore, the appeal should be decided based on the principles laid down in the earlier judgment. Respondent: No arguments were recorded for the respondent in the judgment.