Commissioner Central GST And Central Excise J And K Jammu vs. M/S Ritzy Polymers Igc Samba J And K

Held

The Court held that the present appeal is similar and identical to several other Excise Appeals previously considered and decided by the Court, specifically referencing the judgment and order dated 23rd May 2022 in CEA No. 10/2020 and connected appeals. The Court found that no new grounds were available to the appellant (petitioner). Therefore, the matter was considered squarely covered by the prior decision. The reasoning is based on the principle of stare decisis, where a court is bound by its previous decisions on similar issues. The ratio decidendi is that appeals with identical facts and no new grounds are bound by prior judgments of the same court. The operative direction was to dismiss the appeal on the same terms and conditions as laid down in the earlier judgment.

Facts

The petitioner, Commissioner Central GST and Central Excise, J&K Jammu, filed an appeal before the High Court of Jammu & Kashmir and Ladakh against M/s Ritzy Polymers IGC Samba J&K. The appeal was stated to be similar and identical to several other Excise Appeals previously considered and decided by the Court. The leading case among those was CEA No. 10 of 2020, decided on May 23, 2022. The Court heard the counsel for the appellant and noted that no new grounds were available to the petitioner, indicating the matter was squarely covered by the prior decision. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history involves the filing of this appeal following prior judgments on similar matters.

Key Issues

1. Whether the present appeal is covered by the judgment and order dated 23rd May 2022 passed in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant? Petitioner's Argument: The petitioner argued that the present appeal is identical to previous appeals that have already been decided by the Court. They contended that since no new grounds have been raised, the matter is squarely covered by the precedent set in CEA No. 10/2020 and connected matters. Respondent's Argument: The judgment records no specific arguments from the respondent, M/s Ritzy Polymers IGC Samba J&K.