Commissioner Of Central GST And Central Excise J And K Jammu vs. Zuventus Healthcare LTD Sidco Industrial Complex Bari Brahmana Jammu
Held
The Court held that the present appeal is identical to several other Excise Appeals previously considered and decided by the High Court in its judgment and order dated 23.05.2022, with CEA No. 10/2020 being the leading case. Having heard the learned counsel for the appellant, the Court found that no new grounds were available to the appellant. Therefore, the matter was squarely covered by the aforementioned decision. Accordingly, 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 facts and no new grounds are bound by established High Court precedents.
Facts
This is an appeal filed by the Commissioner of Central GST and Central Excise, J&K, Jammu, against Zuventus Healthcare Ltd. The appeal concerns several excise matters that are stated to be similar and identical to other excise appeals previously considered and decided by the High Court. The leading case for these prior decisions was CEA No. 10/2020, decided on 23.05.2022. The appellant's counsel was heard, and the Court found no new grounds for the appellant. Consequently, the present appeal was dismissed on the same terms and conditions as laid down in the judgment of 23.05.2022 in CEA No. 10/2020 and connected appeals. The respondent was not represented.
Key Issues
1. Whether the present appeal is squarely covered by the previous judgment of this Court dated 23.05.2022 in CEA No. 10/2020 and connected appeals, as no new grounds have been presented by the appellant. The appellant argued that the matter is identical to previous cases and no new grounds are available, implying the appeal should be decided based on the established precedent. The respondent did not present any arguments as they were not represented. The core issue is the applicability of the prior judgment to the current appeal.
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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.
Whether the order is re
The judgment continues below.
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