Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Cadila Pharmaceuticals LTD Igc Samba J And K

Held

The Court held that the present appeal is squarely covered by the Court's previous judgment and order dated 23rd May 2022, passed in CEA No. 10 of 2020 and connected appeals. The reasoning was based on the appellant's counsel's submission that no new grounds were available to the appellant, making the matter identical to the previously decided cases. The ratio decidendi is that appeals presenting identical issues and lacking new grounds are bound by prior judicial pronouncements of the same court. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment.

Facts

This appeal was filed by the Commissioner of Central GST and Central Excise, J&K Jammu, against M/s Cadila Pharmaceuticals Ltd. The appeal concerns an issue that the appellant contends is identical to several other Excise Appeals previously decided by the High Court. The judgment refers to a specific prior decision dated 23rd May 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard, and the Court noted that no new grounds were presented by the appellant. The matter was considered squarely covered by the aforementioned prior judgment.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated 23rd May 2022 in CEA No. 10 of 2020 and connected appeals, given that the appellant has not presented any new grounds. Petitioner/Appellant's Argument: The appellant argued that the present appeal is identical to several other Excise Appeals previously considered and decided by the Court. The appellant's counsel was heard, and it was submitted that no new grounds were available to the appellant, implying the matter is covered by precedent. Respondent's Argument: No arguments were recorded for the respondent as none appeared.