Commissioner Of Central GST And Central Excise J And K Jammu vs. Emcure Pharmaceuticals LTD Sidco Industrial Complex Bari Brahmana J And K

Held

The Court held that the present appeal is squarely covered by its previous judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The Court found that no new grounds were available to the appellant, the Commissioner of Central GST and Central Excise. Therefore, the appeal was dismissed on the same terms and conditions as laid down in the prior decision. The ratio decidendi is that appeals presenting identical facts and legal issues, without new grounds, will be decided in line with 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&K Jammu (appellant) filed an appeal against Emcure Pharmaceuticals Ltd. J&K (respondent). The appeal was considered by the High Court of Jammu & Kashmir and Ladakh at Jammu. The Court noted that this appeal was identical to several other Excise Appeals previously decided by the Court in 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 were available to the appellant. The matter was deemed to be squarely covered by the previous decision.

Key Issues

1. Whether the present appeal is covered by the previous judgment and order of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant. Contentions: Petitioner/Appellant (Commissioner of Central GST and Central Excise): Argued that the appeal is identical to previous matters decided by the Court and that no new grounds have been presented. Relied on the precedent set by the judgment and order dated May 23, 2022, in CEA No. 10/2020. Respondent (Emcure Pharmaceuticals Ltd.): No arguments are recorded for the respondent in the provided judgment.