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 was similar and identical to several other Excise Appeals that had already been considered and decided by the Court in its judgment and order dated 23rd May 2022, with CEA No. 10 of 2020 being the leading case. Since the Court found no new grounds available to the appellant, it concluded that the matter was squarely covered by the previous decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals raising identical issues and grounds as those already decided by a binding precedent will be dismissed without re-examining the merits.
Facts
The petitioner, Commissioner of Central GST and Central Excise J and K Jammu, filed an appeal against M/S Kashmir Agro and Chemicals SICOP Industrial Area Kathua J and K. The appeal was considered similar and identical to several other Excise Appeals previously decided by the High Court of Jammu & Kashmir and Ladakh vide a judgment and order dated 23rd May 2022, where CEA No. 10 of 2020 was the leading case. The counsel for the appellant was heard, and the Court found no new grounds available to the appellant. The matter was deemed to be squarely covered by the prior decision.
Key Issues
1. Whether the present appeal raises new grounds not covered by the High Court's previous judgment in CEA No. 10 of 2020 and connected appeals? Petitioner/Appellant's Argument: The appellant argued that the present appeal was similar and identical to several other Excise Appeals previously decided by the Court. They contended that no new grounds were available to them in this appeal, implying that the matter was squarely covered by the prior decision. Respondent's Argument: The judgment does not record any specific arguments made by the respondent. However, the Court's decision implies that the respondent's position, or the lack of new arguments from the appellant, led to the dismissal of the appeal based on precedent.
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Cause title — parties, addresses and appearances
ORDER 27.12.2022
This appeal is similar and identical to the several other Excise Appeals which have been considered and decided by this Court vide judgment and order dated 23rd May 2022 wherein CEA No. 10 of 2020 was the leading case.
Having heard counsel for the appellant, we are of the opinion that as no new ground is available to the appellant, the matter stands squarely covered by the above decision.
Accordingly, this appeal is dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd May, 2022 passed in CEA No. 10/2020 and connected appeals.
(Rajesh Sekhri) Ju
The judgment continues below.
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