Commissioner Of Central GST And Central Excise Jammu vs. Bbf Industries LTD Industrial Growth Centre Samba

Held

The Court held that the present appeal is squarely covered by the previous judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. Since the appellant's counsel was heard and no new grounds were presented, the Court found no basis to deviate from the established precedent. The reasoning is that the appeal presents identical issues and lacks novel arguments, thus falling under the purview of the prior decision. The ratio decidendi is that appeals presenting identical facts and issues, without new grounds, are bound by previous High Court judgments on similar matters. The Court dismissed the appeal on the same terms and conditions as laid down in the aforementioned judgment.

Facts

The Commissioner of Central GST and Central Excise J and K Jammu (appellant) filed an appeal against BBF Industries Ltd Samba (respondent). The appeal was stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh vide a judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard. No new grounds were presented by the appellant.

Key Issues

1. Whether the present appeal is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, given that the appellant has not presented any new grounds. Contentions of the Appellant: The appellant argued that the appeal should be considered on its merits. However, the judgment notes that no new grounds were available to the appellant. Contentions of the Respondent: No arguments were recorded for the respondent as none appeared.