Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Hard Castle Petrofer PVT LTD Sicop Industrial Estate Kathua

Held

The Court held that the present appeal is squarely covered by the judgment and order dated 23.05.2022 passed in CEA No. 10/2020 and connected appeals. The reasoning was that no new grounds were presented by the appellant that would warrant a different decision. The Court found the matter to be identical to the previously decided cases. The ratio decidendi is that appeals raising identical issues and grounds as those already decided by the High Court, without any new arguments or facts, should be dismissed on the same terms as the prior judgments. The operative direction was the dismissal of the appeal.

Facts

The appeal was filed by the Commissioner of Central GST and Central Excise, J&K Jammu, against M/S Hard Castle Petrofer Pvt. Ltd. The appellant is the revenue authority, and the respondent is the assessee. The judgment states that this appeal is similar and identical to several other Excise Appeals previously considered and decided by the High Court. The leading case among those was CEA No. 10/2020, decided on 23.05.2022. The appellant's counsel was heard, and the Court found no new grounds available to the appellant. Consequently, the appeal was dismissed on the same terms as the prior judgment.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court in CEA No. 10/2020 and connected appeals, decided on 23.05.2022? Petitioner's Argument: The petitioner (Commissioner of Central GST and Central Excise) argued that the present appeal raises no new grounds and is identical to previously decided matters. They relied on the principle that identical matters should be decided consistently with prior rulings. Respondent's Argument: No arguments were recorded for the respondent (M/S Hard Castle Petrofer Pvt. Ltd.) as they were represented by 'None'.