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 identical to several other Excise Appeals previously considered and decided by the Court on May 23, 2022, in CEA No. 10 of 2020 and connected appeals. Since no new grounds were available to the appellant, the matter was considered squarely covered by the prior decision. The Court found no reason to deviate from its previous ruling. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The ratio decidendi is that appeals raising identical issues and grounds as previously decided by the Court, without presenting new arguments or facts, will be dismissed following the established precedent.

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 decided by the Court on May 23, 2022, with CEA No. 10 of 2020 being the leading case. The Court found no new grounds presented by the appellant that were not covered by the prior decision.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals? The appellant argued that the present appeal raises no new grounds and is squarely covered by the precedent set in CEA No. 10 of 2020. The appellant relied on this prior judgment as dispositive of the current matter. The respondent did not present any arguments as they were unrepresented.