Commissioner Of Central GST And Central Excise J And K Jammu vs. Jindal Drugs LTD Epip Kartholi Sidco Industrial Complex Bari Brahmana Jammu
Held
The Court held that the present appeal is similar and identical to several other Excise Appeals that were considered and decided by the Court in its judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. Since no new grounds were available to the appellant (Commissioner of Central GST and Central Excise, J&K Jammu), the matter was considered squarely covered by the aforementioned decision. The Court found no basis to deviate from its previous ruling. The ratio decidendi is that appeals with identical facts and no new grounds are bound by prior judgments of the same court. The operative direction was to dismiss the appeal 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.
Facts
The Commissioner of Central GST and Central Excise, J&K Jammu, filed an appeal against Jindal Drugs Ltd. Jammu. The appeal concerns an unspecified tax period and challenges an order or action by an unspecified authority. The amount in dispute is not stated. This 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 in a judgment dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard.
Key Issues
1. Whether the present appeal is covered by the previous judgment of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant. The appellant, represented by Mr. Jagpaul Singh, argued that the appeal is identical to previous ones decided by the Court and that no new grounds are available. The respondent, Jindal Drugs Ltd. Jammu, was not represented, and no arguments were recorded on their behalf. The revenue's contention is implicitly that the matter is res judicata or squarely covered by the precedent set in the earlier judgment.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 30.01.2023
This appeal is similar and identical to the several other Excise Appeals which have been considered and decided by this Court vide judgment and order dated 23rd May 2022 wherein CEA No. 10 of 2020 was the leading case.
Having heard counsel for the appellant, we are of the opinion that as no new ground is available to the appellant, the matter stands squarely covered by the above decision.
Accordingly, this appeal is dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd May, 2022 passed in CEA No. 10/2020 and connected appeals.
(Moksha Khajuria Kazmi) Judge
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the High Court of Jammu and Kashmir and Ladakh. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.