Commissioner Of Cgstand Central Excise Jammu vs. Kashmir Steel Rolling Mills Jammu

Held

The Court held that the present appeal is squarely covered by the judgment and order dated 23rd May 2022 passed in CEA No. 10 of 2020 and connected appeals. The reasoning provided is that no new grounds are available to the appellant. Therefore, the appeal is dismissed on the same terms and conditions as laid down in the prior decision. The ratio decidendi is that if an appeal presents no new arguments or facts distinct from a previously decided case by the same court, it will be dismissed following the precedent set. The operative direction is the dismissal of the appeal.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu (appellant/petitioner) filed this appeal against Kashmir Steel Rolling Mills Jammu (respondent). The appeal concerns an unspecified tax period and challenges an order passed by an unspecified authority. The amount in dispute is not stated. The procedural history indicates that this appeal is identical to several other Excise Appeals previously considered and decided by the High Court. The leading case among those was CEA No. 10 of 2020. The current appeal was filed in 2022.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated 23rd May 2022 in CEA No. 10 of 2020 and connected appeals? The appellant argued that no new grounds are available to them, implying the matter is indeed covered. The respondent did not record any specific arguments, but their presence as respondent implies opposition to the appeal. The Court's decision hinges on whether the facts and legal principles of the present case are identical to those decided in the prior judgment.