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 in its judgment and order dated May 23, 2022, in CEA No. 10/2020 and connected appeals. Since no new grounds were available to the appellant, the matter was squarely covered by the prior decision. Consequently, the Court dismissed the appeal on the same terms and conditions as laid down in the aforementioned judgment. The ratio decidendi is that appeals raising identical issues with no new grounds are bound by previous High Court judgments on similar matters.

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 concerns issues identical to several other Excise Appeals previously decided by the High Court of Jammu & Kashmir and Ladakh. The leading case among those was CEA No. 10 of 2020, decided on May 23, 2022. The present appeal was filed on November 29, 2023. The Court heard the counsel for the parties and noted that no new grounds were presented by the appellant, indicating the matter was fully covered by the prior judgment.

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 the present appeal raises identical issues and no new grounds are available to the appellant? Contentions: Petitioner/Appellant: Argued that the appeal is identical to previous ones decided by the Court and that no new grounds have been presented, thus it should be dismissed on the same terms. Revenue/State: No arguments recorded for the respondent.