Commissioner Of Central GST And Central Excise J And K Jammu vs. Krishi Rasayan Exports Private LTD Igc Samba J And K

Held

The Court held that the present appeal was squarely covered by its previous judgment dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals. The reasoning was that the appellant had not presented any new grounds in the current appeal, making it identical to the previously decided matters. 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 will be decided based on established precedents of the same court. The operative direction was the dismissal of the appeal.

Facts

The Commissioner of Central GST and Central Excise J and K, Jammu (appellant) filed an appeal before the High Court of Jammu & Kashmir and Ladakh at Jammu. The appeal was against Krishi Rasayan Exports Private Ltd. (respondent). The appellant's counsel appeared, but the respondent remained unrepresented. The Court noted that this appeal was identical to several other Excise Appeals previously considered and decided by the Court in a judgment dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The Court found no new grounds available to 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, given that no new grounds are presented by the appellant? Contentions: Petitioner/Appellant: Argued that the appeal is identical to previously decided matters and no new grounds are available, implying it should be decided based on the precedent. Revenue/State: No arguments were recorded for the respondent.