Commissioner 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 squarely covered by its previous judgment and order dated 23rd May 2022, passed in CEA No. 10/2020 and connected appeals. The reasoning was that no new grounds were available to the appellant, making the matter identical to the previously decided cases. The Court found no basis to deviate from its prior ruling. Accordingly, the appeal was dismissed on the same terms and conditions as laid down in the earlier judgment. No specific issues were expressly left undecided, as the Court found the matter to be concluded by 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 concerns a matter that is stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court. The leading case for those prior decisions was CEA No. 10 of 2020. The present appeal was heard by the High Court, with counsel for the appellant present, but no appearance was made by or on behalf of the respondent.

Key Issues

1. Whether the present appeal is squarely covered by the High Court's previous judgment and order dated 23rd May 2022 in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant? The appellant argued that the matter is identical to previous appeals decided by the Court and that no new grounds have been presented. The appellant relied on the Court's prior decision in CEA No. 10/2020 and connected appeals. The respondent did not present any arguments.