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

Held

The Court held that the appeal is similar and identical to several other Excise Appeals previously decided by the Court, specifically referencing the judgment and order dated May 23, 2022, in CEA No. 10/2020 and connected appeals. The Court found that as no new grounds were available to the appellant, the matter was squarely covered by the prior decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned judgment. The ratio decidendi is that appeals with identical issues and no new grounds are bound by previous High Court judgments on similar matters. The operative direction was the dismissal of the appeal.

Facts

The Commissioner of Central GST and Central Excise Jammu (appellant) filed an appeal against M/S BBF Industries Ltd. (respondent). The appeal concerns issues identical to several other Excise Appeals previously considered and 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 appellant's counsel was heard. The Court noted that no new grounds were presented by the appellant that would differentiate this case from the prior judgment.

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 issues are similar and identical and no new grounds have been raised by the appellant? Appellant's contention: The appellant argued that the matter is squarely covered by the previous decision of this Court in CEA No. 10/2020 and connected appeals, as no new grounds were available to the appellant. Revenue/State's contention: The judgment does not record any specific arguments made by the respondent (M/S BBF Industries Ltd.).