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

CEA/144/2023HC Jammu and Kashmir and LadakhGSTCNR JKHC02005945202315 November 2023Bench: HON'BLE MR. JUSTICE MOHAN LAL,HON'BLE MR. JUSTICE RAJNESH OSWAL1 pages

AI SummaryDismissed

Held

The Court held that the present appeal is identical to several other Excise Appeals previously considered and decided by the High Court, with CEA No. 10/2020 and connected appeals, decided on 23.05.2022, being the leading case. Since the appellant presented no new grounds, the Court found that the matter was squarely covered by the prior judgment. Consequently, the appeal was 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. The ratio decidendi is that appeals presenting identical issues and no new grounds are bound by previous High Court judgments on similar matters.

Facts

This is an appeal filed by the Commissioner of Central GST and Central Excise, J&K Jammu, against M/s Hard Castle Petrofer Pvt. Ltd. The appeal concerns a matter 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 noted that no new grounds were presented in this appeal. Consequently, the present appeal was considered squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is covered by the previous judgment and order 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/Appellant (Commissioner of Central GST and Central Excise, J&K Jammu): Argued that the current appeal is identical to several previous excise appeals decided by the Court, with CEA No. 10/2020 being the leading case. The appellant contended that no new grounds were available, and therefore, the matter is squarely covered by the prior decision. Respondent (M/s Hard Castle Petrofer Pvt. Ltd.): No arguments were recorded for the respondent as none appeared.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU CEA No. 144/2023 Commissioner of Central GST and Central Excise J&K Jammu …..Appellant(s)/Petitioner(s) Through: Mr. Jagpaul Singh, Advocate. Vs M/S Hard Castle Petrofer Pvt. Ltd. SICOP Industrial Estate Kathua .…. Respondent(s) Through: None. Coram: HON’BLE MR. JUSTICE RAJNESH OSWAL, JUDGE HON’BLE MR. JUSTICE MOHAN LAL, JUDGE

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.

Whether the order is report

The judgment continues below.

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