Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Jsb Aluminium Sidco Industrial Growth Centre Samba J And K

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. The reasoning was that no new grounds were available to the appellant in the current appeal. Therefore, the Court dismissed the appeal on the same terms and conditions as laid down in the aforementioned prior judgment. The ratio decidendi is that appeals presenting identical facts and legal issues, without new grounds, will be decided in line with established precedents set by the same court. The operative direction was the dismissal of the appeal.

Facts

The Commissioner of Central GST and Central Excise J and K, Jammu (appellant) filed an appeal against an order concerning M/s JSB Aluminium SIDCO Industrial Growth Centre Samba (respondent). The appeal was heard by the High Court of Jammu & Kashmir and Ladakh at Jammu. The appellant's counsel appeared, while the respondent remained unrepresented. The Court noted that this appeal was identical to several other Excise Appeals previously considered and decided by the Court in a judgment dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The Court found no new grounds presented by the appellant.

Key Issues

1. Whether the present appeal is squarely covered by the previous judgment of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals, as no new grounds are available to the appellant? Contentions: Petitioner/Appellant: The appellant argued that the present appeal is similar and identical to several other Excise Appeals previously decided by the Court. They contended that no new grounds were available to them, and therefore, the matter was squarely covered by the Court's prior decision. Respondent: No arguments were recorded for the respondent as they remained unrepresented.