Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Bbf Industries LTD Industrial Growth Centre Samba Jammu

Held

The Court held that the present appeal is similar and identical to several other Excise Appeals that were considered and decided by the Court in its judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. As no new grounds were available to the appellant, the matter was squarely covered by the aforementioned decision. Consequently, the appeal was dismissed 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 a coordinate bench, without presenting new arguments or facts, should be dismissed in line with the precedent.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against M/S BBF Industries Ltd. (respondent). The appeal was stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh in 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 previous 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 of 2020 and connected appeals? Petitioner/Appellant's Argument: The appellant argued that the present appeal raises no new grounds and is identical to previously decided matters, implying it should be dismissed on the same terms. Respondent's Argument: The judgment does not record any specific arguments made by the respondent. The Court's decision was based on the appellant's submission that the matter was covered by prior judgments.