Commissioner Of CGST And Central Excise Jammu vs. M/S Cadila Pharmaceuticals LTD Igc Samba

Held

The Court held that the present appeal is identical to several other Excise Appeals previously considered and decided by the Court in its judgment and order dated May 23, 2022, with CEA No. 10 of 2020 being the leading case. Since no new grounds were available to the appellant, the matter was squarely covered by the aforementioned decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals presenting no new arguments or facts, and which are identical to previously decided matters, will be dismissed following the precedent set.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against M/s Cadila Pharmaceuticals Ltd. (respondent). The appeal concerned a matter identical to several other Excise Appeals previously decided by the High Court. The leading case among those was CEA No. 10 of 2020, decided on May 23, 2022. The appellant's counsel was heard, and the Court found no new grounds presented by the appellant. The present appeal was therefore considered to be squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court in CEA No. 10 of 2020 and connected appeals, dated May 23, 2022, given that no new grounds have been presented by the appellant. Contentions: Petitioner/Appellant: Argued that the appeal raises no new grounds and is identical to previous matters decided by the Court. Revenue/State: No specific arguments recorded for the revenue/state in this instance, beyond their role as the appellant initiating the appeal.