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 is squarely covered by the Court's previous judgment and order dated May 23, 2022, in CEA No. 10/2020 and connected appeals. Since no new grounds were presented by the appellant, the Court found no reason to deviate from its prior decision. The ratio decidendi is that appeals presenting identical facts and legal issues as those already decided by the Court will be disposed of on the same terms and conditions as the precedent judgment. The Court dismissed 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 identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh vide 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 judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, as argued by the appellant's counsel. Contentions: Petitioner/Appellant: Argued that the present appeal is similar and identical to several other Excise Appeals previously decided by the Court, and no new grounds are available. Relied on the Court's previous judgment in CEA No. 10/2020 and connected appeals. Revenue/State: No arguments were recorded for the respondent.