Commissioner Of Central GST And Central Excise J And K Jammu vs. Bbf Industries LTD Igc Samba J And K

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, 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. Therefore, the matter was squarely covered by the prior decision. The Court dismissed the appeal on the same terms and conditions as laid down in the aforementioned judgment. The ratio decidendi is that appeals raising identical issues and grounds, without presenting new arguments or facts, are bound by previous High Court judgments on similar matters.

Facts

The Commissioner of Central GST and Central Excise J&K Jammu (Appellant) filed an appeal against BBF Industries Ltd. (Respondent). The appeal concerns a matter identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh. 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 noted that no new grounds were 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, thereby warranting dismissal on the same terms and conditions. Contentions of the Appellant: The appellant argued that the present appeal raises issues identical to those decided in CEA No. 10 of 2020 and connected matters. They contended that as no new grounds have been presented in this appeal, it should be decided in line with the previous judgment. Contentions of the Respondent: No arguments were recorded for the respondent as none appeared.