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 previous judgment and order dated May 23, 2022, in CEA No. 10/2020 and connected appeals. The reasoning was based on the appellant's counsel being heard and the observation that no new grounds were available to the appellant. The ratio decidendi is that if an appeal presents no new grounds and is identical to previously decided matters, it should be dismissed on the same terms as those prior decisions. The operative direction was to dismiss the appeal on the same terms and conditions as laid down in the cited judgment. No issues were expressly left undecided.

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 is stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh. The leading case for those previous decisions was CEA No. 10 of 2020, decided on May 23, 2022. The appellant's counsel was heard, and the Court noted that no new grounds were available to the appellant. Consequently, the present appeal was dismissed on the same terms and conditions as laid down in the earlier judgment.

Key Issues

1. Whether the present appeal is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant. Contentions: Petitioner/Appellant (Commissioner of Central GST and Central Excise J&K Jammu): Argued that the present appeal is identical to previous appeals decided by the Court and that no new grounds have been presented. Therefore, the appeal should be dismissed on the same terms as the prior decisions. Respondent (M/s Cadila Pharmaceuticals Ltd.): No arguments were recorded for the respondent.