Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Emcure Pharmaceuticals Sidco Industrial Complex Bari Brahmana Jammu

Held

The Court held that the present appeal is similar and identical to several other Excise Appeals that were previously considered and decided by the High Court, with CEA No. 10/2020 being the leading case. Having heard the learned counsel for the appellant (revenue), the Court found that no new grounds were available to the appellant. Therefore, the matter was squarely covered by the Court's previous judgment and order dated 23.05.2022 in CEA No. 10/2020 and connected appeals. The ratio decidendi is that appeals presenting identical facts and no new grounds are bound by previous High Court judgments on similar matters. Accordingly, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment.

Facts

The appeal was filed by the Commissioner of Central GST and Central Excise, J&K Jammu, against M/s Emcure Pharmaceuticals. The appellant is the revenue, 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 were available to the appellant. The matter was deemed to be squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated 23.05.2022 in CEA No. 10/2020 and connected appeals, given that no new grounds have been presented by the appellant. Contentions: Petitioner (Revenue): The petitioner argued that the present appeal is identical to previous appeals that have been decided by this Court. They contended that since no new grounds are available, the appeal should be dismissed on the same terms as the prior decisions. Respondent (Assessee): No arguments were recorded for the respondent as none appeared.