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 similar and identical to several other Excise Appeals that had been considered and decided by the Court vide its judgment and order dated May 23, 2022, wherein CEA No. 10 of 2020 was the leading case. The Court found that no new grounds were available to the appellant. Consequently, the Court opined that the matter stands 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 May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The ratio decidendi is that appeals with identical facts and no new grounds are bound by previous High Court judgments on similar matters.

Facts

This appeal was filed by the Commissioner of Central GST and Central Excise, J&K, Jammu, against M/s Zuventus Healthcare Ltd. The appellant argued that the present appeal was identical to several other Excise Appeals previously considered and decided by the High Court. The leading case among those was CEA No. 10 of 2020, which was decided by a judgment and order dated May 23, 2022. The appellant contended that no new grounds were available for the current appeal, and therefore, it should be decided on the same terms as the previous 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. Petitioner/Appellant's Argument: The appellant argued that the present appeal is similar and identical to several other Excise Appeals previously decided by the Court. They specifically referred to the judgment and order dated May 23, 2022, in CEA No. 10/2020 and connected appeals, asserting that no new grounds exist for the current appeal, thus it stands squarely covered by the prior decision. Respondent's Argument: The judgment does not record any specific arguments made by the respondent, M/s Zuventus Healthcare Ltd.