Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S V M Timber Industries Sicop Industrial Estate Kathua J And K

Held

The Court held that the present appeal is identical to several other Excise Appeals previously decided by the Court on 23rd May 2022, with CEA No. 10 of 2020 being the leading case. Since no new grounds were presented by the appellant, the Court found that the matter was squarely covered by the earlier judgment. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd May 2022. The ratio decidendi is that if an appeal presents no new grounds and is identical to previously decided matters, it will be dismissed based on those prior decisions. The operative direction was the dismissal of the appeal.

Facts

This appeal was filed by the Commissioner of Central GST and Central Excise, J&K Jammu, against M/s V M Timber Industries. The appeal 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 vide a judgment and order dated 23rd May 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 of this Court dated 23rd May 2022 in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant? The petitioner/appellant argued that the matter is identical to previous appeals decided by the Court and no new grounds have been presented. The respondent's arguments are not recorded in the judgment. The core issue revolves around the applicability of a prior judicial precedent to the current case.