Commissioner Of Central GST And Central Excise Jammu vs. M/S Bbf Industries LTD Igc Samba Jammu J And K

Held

The Court held that the present appeal was squarely covered by its previous judgment dated May 23, 2022, in CEA No. 10/2020 and connected appeals. The reasoning was that no new grounds were presented by the appellant, making the matter identical to the previously decided cases. The Court found no basis to deviate from its earlier decision. Consequently, the appeal was dismissed on the same terms and conditions as stipulated in the judgment of May 23, 2022. The specific terms and conditions of the earlier judgment were not detailed in this order but were incorporated by reference.

Facts

The appeal was filed by the Commissioner of Central GST and Central Excise, J&K Jammu, against M/s BBF Industries Ltd. The High Court noted that this appeal was similar and identical to several other Excise Appeals previously considered and decided by the Court. The leading case among these was CEA No. 10 of 2020, decided on May 23, 2022. The Court observed that no new grounds were available to the appellant in the present case, and it was squarely covered by the earlier decision. The appeal was accordingly dismissed on the same terms and conditions as laid down in the judgment of May 23, 2022.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court in CEA No. 10/2020 and connected appeals, dated May 23, 2022? The petitioner/appellant argued that the present appeal raises no new grounds and is identical to previously decided matters. The respondent did not present any arguments as recorded in the judgment. The Court had to decide if the principles and findings from the earlier judgment were applicable to the current appeal.