Commissioner Of CGST And Central Excise Jammu vs. Hitachi Home And Life Solutions LTD Canal Road Bari Brahmna Jammu

Held

The Court held that the present appeal is squarely covered by its previous judgment dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals. The Court found that no new grounds were available to the appellant in the current appeal. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned prior judgment. The ratio decidendi is that if an appeal presents identical issues and no new grounds, it will be decided in line with previous binding precedents of the same court. The operative direction was the dismissal of the appeal.

Facts

This appeal was filed by the Commissioner of Central GST and Central Excise, J&K, Jammu, against Hitachi Home and Life Solutions Ltd. The appeal concerns an issue that 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. The leading case for these prior decisions was CEA No. 10 of 2020, decided on May 23, 2022. The appellant's counsel was heard, and the Court noted that no new grounds were presented by the appellant. The respondent was not represented.

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, thereby warranting dismissal on similar terms. Arguments: Petitioner/Appellant (Commissioner of Central GST and Central Excise, J&K, Jammu): Argued that the present appeal involves issues identical to those decided in CEA No. 10 of 2020 and connected appeals. Therefore, the appeal should be dismissed on the same grounds and reasoning as the prior judgment. Respondent (Hitachi Home and Life Solutions Ltd.): No arguments were recorded for the respondent as they were not represented before the Court.