Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Hard Castle Petrofer PVT LTD Ssicop Industrial Estate Kathua
Held
The Court held that the present appeal is identical and similar to several other Excise Appeals previously decided by the High Court, specifically referencing the judgment and order dated 23.05.2022 in CEA No. 10/2020 and connected appeals. The Court found that no new grounds were available to the appellant, meaning the arguments and facts presented in this appeal were already considered and decided in the prior case. Therefore, the matter was squarely covered by the precedent. The Court dismissed the appeal on the same terms and conditions as laid down in the earlier judgment. The ratio decidendi is that appeals presenting identical issues and no new grounds are bound by previous High Court judgments on similar matters.
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 judgment notes 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. Consequently, 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. Petitioner's Argument: The petitioner (Commissioner of Central GST and Central Excise) argued that the appeal should be considered on its merits. However, the Court noted that the petitioner's counsel was heard and that no new grounds were available, implying the petitioner did not present any novel arguments to distinguish this case from the precedent. Respondent's Argument: No arguments were recorded for the respondent (M/s Hard Castle Petrofer Pvt. Ltd.) as they were represented by 'None'.
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Cause title — parties, addresses and appearances
ORDER 15.11.2023
This appeal is similar and identical to the several other Excise Appeals which have been considered and decided by this Court vide Judgment and order dated 23.05.2022 wherein CEA No. 10/2020 was the leading case.
Having heard learned counsel for the appellant, we are of the opinion that as no new ground is available to the appellant, the matter stands squarely covered by the above decision.
Accordingly, this appeal is dismissed on the same terms and conditions as laid down in the judgment and order dated 23.05.2022 passed in CEA No. 10/2020 and connected appeals.
(MOHAN LAL) JUDGE (RAJNESH OSWAL) JUDGE Jammu 15.11.2023 Sahil Padha
Whether the order is speaking: Yes/No.
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