Principal Commissioner Of CGST And Central Excise J And K Jammu vs. Hyderabad Chemicals LTD Sidco Industrial Complex Bari Brahmana Jammu

Held

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

Facts

This is an appeal filed by the Principal Commissioner of Central GST and Central Excise, J&K Jammu, against Hyderabad Chemicals Ltd. The appeal concerns a matter that is stated to be identical to several other Excise Appeals previously considered and decided by this Court. The leading case among those was CEA No. 10/2020. The appellant's counsel was heard, and the Court noted that no new grounds were available to the appellant. Consequently, the present appeal was considered to be squarely covered by the previous decision.

Key Issues

1. Whether the present appeal is covered by the judgment and order dated 23.05.2022 passed in CEA No. 10/2020 and connected appeals, given that the appellant has not presented any new grounds. Petitioner's Contention: The petitioner (Principal Commissioner of Central GST and Central Excise) argued that the matter is identical to previous appeals and that no new grounds have been raised, implying the appeal should be decided based on existing precedents. Respondent's Contention: No arguments were recorded for the respondent (Hyderabad Chemicals Ltd.) as none appeared.