Commissioner Of CGST And Central Excise vs. Emcure Pharmaceuticals LTD Sidco Jammu

Held

The Court held that the present appeal is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The Court found no new grounds available to the appellant to distinguish the present case from the previously decided matters. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that if an appeal presents no new grounds and is identical to previously decided matters, it will be dismissed following the precedent set by those decisions.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against Emcure Pharmaceuticals Ltd. Jammu (respondent). The appeal was 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 May 23, 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard, and the Court found no new grounds available to the appellant. The matter was deemed to be squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant? Appellant's Contention: The appellant argued that the present appeal is identical to previous appeals decided by the Court and that no new grounds have been presented. Respondent's Contention: The respondent did not present any arguments as the Court found the matter to be covered by prior judgments.