Commissioner Of Central GST And Central Excise J And K Jammu vs. Hitachi Home And Life Solutions INDIA LTD Bari Brahmana Jammu J And K

Held

The Court held that the present appeal is identical to several other Excise Appeals previously considered and decided by the High Court in its judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. Since no new grounds were presented by the appellant, the matter was squarely covered by the prior decision. The reasoning is that the appeal does not introduce any novel legal or factual arguments that would warrant a different outcome. The ratio decidendi is that appeals raising identical issues and grounds, without new arguments, will be decided in line with previous judgments on the same subject matter. The Court dismissed the appeal on the same terms and conditions as laid down in the earlier judgment.

Facts

This appeal was filed by the Commissioner of Central GST and Central Excise, J&K, Jammu, against Hitachi Home and Life, Bari Brahmana, Jammu. The appeal concerns an issue previously decided by the High Court in CEA No. 10 of 2020 and connected appeals on May 23, 2022. The appellant's counsel was heard, and the Court noted that no new grounds were presented. The respondent did not appear. The specific tax period and amount in dispute are not recorded in the judgment.

Key Issues

1. Whether the present appeal raises any new grounds not covered by the High Court's previous judgment in CEA No. 10 of 2020 and connected appeals dated May 23, 2022? Petitioner/Appellant's Argument: The appellant argued that the matter should be considered on its merits. However, the Court noted that the appellant's counsel was heard and that no new grounds were available. The appellant relied on the principle that each appeal should be considered, but the Court found the present appeal to be identical to previous ones. Respondent's Argument: No arguments were recorded for the respondent as they did not appear.