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 judgment and order dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals. The reasoning was that the appellant's counsel conceded that no new grounds were available, indicating the matter was identical to the previously decided cases. Consequently, the Court dismissed the appeal on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals with identical facts and no new grounds are bound by previous High Court decisions on similar matters. The operative direction was the dismissal of the appeal.

Facts

The Commissioner of Central GST and Central Excise, J&K, Jammu (appellant) filed an appeal before the High Court of Jammu & Kashmir and Ladakh at Jammu. The appeal was against M/s JSB Aluminium SIDCO Industrial Growth Centre Samba (respondent). The judgment notes that this appeal is similar and identical to several other Excise Appeals previously considered and decided by the Court. The leading case among those was CEA No. 10 of 2020, decided on May 23, 2022. The Court heard the counsel for the appellant.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals? The appellant argued that no new grounds were available to them, implying they conceded that the matter was indeed covered. The respondent did not appear, and therefore, no arguments were recorded on their behalf.