Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Sun Pharmaceutical Industries Epip Kartholi Bari Brahmana Jammu J And K
Held
The Court held that the present appeal is squarely covered by its previous judgment and order dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals. The reasoning is that the appellant has not presented any new grounds that would warrant a different decision. Consequently, the appeal is dismissed on the same terms and conditions as laid down in the aforementioned prior judgment. The ratio decidendi is that appeals with identical issues and no new arguments are bound by existing High Court precedents. The operative direction is the dismissal of the appeal.
Facts
The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed this appeal against M/s Sun Pharmaceutical Industries (respondent). The appeal concerns issues identical to several other Excise Appeals previously decided by the High Court. The Court noted that no new grounds were presented by the appellant. The judgment refers to a prior decision dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals, which addressed similar matters. The specific tax periods and the amount in dispute are not detailed in this order. The procedural history indicates this is an appeal before the High Court, following prior proceedings.
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, given the identical nature of the issues and the absence of new grounds raised by the appellant? The appellant, the Commissioner of Central GST and Central Excise, argued that the appeal should be considered on its merits. However, the Court's order indicates that the appellant's counsel was heard, and the Court found no new grounds available. The respondent, M/s Sun Pharmaceutical Industries, did not present any arguments as recorded in this order. The core of the matter hinges on whether the present case presents novel arguments or facts that distinguish it from the precedent set by the Court's earlier judgment.
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Cause title — parties, addresses and appearances
ORDER 26.12.2022
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)
The judgment continues below.
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