Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Jsb Aluminium Sidco Industrial Growth Centre Samba J And K

Held

The Court held that the present appeal was similar and identical to several other Excise Appeals previously decided by the Court in its judgment and order dated May 23, 2022, in CEA No. 10/2020 and connected appeals. The Court found that no new grounds were available to the appellant, and therefore, the matter was squarely covered by the prior decision. The reasoning was based on the identical nature of the present appeal to the previously adjudicated cases. The ratio decidendi is that appeals with identical facts and no new grounds are bound by previous High Court judgments on similar matters. The operative direction was to dismiss the appeal on the same terms and conditions as laid down in the prior judgment.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against M/s JSB Aluminium (respondent). The appeal was stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh vide a judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard. The Court noted that no new grounds were available to the appellant, and the matter was squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is covered by the previous 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 of the Appellant: The appellant argued that the present appeal is identical to previous appeals decided by the Court and that no new grounds have been presented, implying the prior decision should govern. Contentions of the Revenue/State: The judgment does not record specific arguments from the respondent (M/s JSB Aluminium).