Commissioner Og CGST And Central Excise Jammu vs. Bbf Industries LTD Industrial Growth Centre Samba

Held

The Court held that the present appeal is identical to several other Excise Appeals previously considered and decided by the Court. Specifically, it was found to be squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals. The reasoning was that the appellant had not presented any new grounds that would warrant a different decision. Therefore, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned prior judgment. The ratio decidendi is that appeals raising identical issues and grounds as those already decided by a higher court, without presenting new arguments or evidence, are bound to be dismissed following the precedent.

Facts

The Commissioner of Central GST and Central Excise J and K, Jammu (appellant) filed an appeal against BBF Industries Ltd. (respondent). The appeal was considered identical to several other Excise Appeals previously decided by the High Court of Jammu & Kashmir and Ladakh at Jammu. The appellant's counsel was heard. The Court noted that no new grounds were presented by the appellant, and the matter was squarely covered by a previous judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. The respondent was not represented.

Key Issues

1. Whether the present appeal is identical to the previously decided cases, specifically CEA No. 10 of 2020 and connected appeals, and thus covered by the judgment dated May 23, 2022? (Question of law) Contentions: Appellant: Argued that the present appeal raises no new grounds and is squarely covered by the prior judgment of this Court. Relied on the principle of precedent and judicial discipline. Respondent: No arguments were recorded for the respondent as they were not represented.