Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Hard Castle Petrofer PVT LTD Sicop Industrail 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 the appellant had not presented any new grounds, making the matter identical to the previously decided cases. The Court found no new arguments or facts that warranted a different decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals that are identical to previously decided matters, without any new grounds, will be disposed of in accordance with the prior decisions.

Facts

The Commissioner of Central GST and Central Excise J&K Jammu (Appellant) filed an appeal before the High Court of Jammu & Kashmir and Ladakh against M/s Hard Castle Petrofer Pvt. Ltd. (Respondent). The appeal was stated to be similar and identical to several other Excise Appeals previously considered and decided by the Court in CEA No. 10/2020 and connected appeals vide judgment and order dated 23.05.2022. The appellant's counsel was heard, and the Court noted that no new grounds were available to the appellant. The respondent was not represented.

Key Issues

1. Whether the present appeal is covered by the previous decision of this Court in CEA No. 10/2020 and connected appeals dated 23.05.2022, given that no new grounds have been presented by the appellant? The Appellant argued that the appeal is identical to previous matters decided by the Court and therefore should be dismissed on the same terms. The Appellant contended that no new grounds were available to them. The Respondent did not present any arguments.