Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Kashmir Agro And Chemicals Sicop Industrial Area Kathua J And K

Held

The Court held that the present appeal is identical to several other Excise Appeals previously decided by the Court on May 23, 2022, in CEA No. 10/2020 and connected appeals. Since no new grounds were available to the appellant, the matter was squarely covered by the prior decision. Consequently, the Court dismissed the appeal on the same terms and conditions as laid down in the previous judgment. The ratio decidendi is that appeals raising identical issues and grounds as those already decided by the Court, without presenting any new arguments or facts, are bound to be dismissed in line with the previous ruling. The operative direction was the dismissal of the appeal.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against M/S Kashmir Agro and Chemicals SICOP Industrial Area Kathua (respondent). The appeal was stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court vide a judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard. The Court noted that no new grounds were available to the appellant, and the matter was squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is covered by the previous judgment and order of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals, given that the present appeal raises identical grounds. Arguments: Petitioner/Appellant: The appellant argued that the present appeal is identical to previous appeals decided by the Court and that no new grounds are being raised. Therefore, the outcome should be consistent with the prior ruling. Respondent: The respondent did not present any arguments as recorded in the judgment.