Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Hitachi Home And Life Solutions INDIA LTD Karan Nagar Mehsana Gujrat
Held
The Court held that the present appeal was identical and similar to several other Excise Appeals previously considered and decided by the Court in its judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. Since 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 prior judgment. The ratio decidendi is that appeals raising identical issues with no new grounds are bound by previous High Court judgments on similar matters.
Facts
This appeal, CEA No. 419/2022, was filed by the Commissioner of Central GST and Central Excise, J&K, Jammu, against M/S Hitachi Home and Life Solutions India Ltd. The appeal concerns issues identical to several other Excise Appeals previously decided by the High Court. The judgment dated December 26, 2022, notes that the appellant's counsel presented no new grounds. The matter was therefore considered squarely covered by a prior decision of the Court.
Key Issues
1. Whether the present appeal raises new grounds not covered by the Court's previous judgment in CEA No. 10/2020 and connected appeals. Petitioner/Appellant's Argument: The petitioner (Commissioner of Central GST and Central Excise) argued that the appeal should be considered on its merits. However, the judgment indicates that the appellant's counsel presented no new grounds, implying a concession or acknowledgment that the matter was indeed covered by prior decisions. Respondent's Argument: The respondent (M/S Hitachi Home and Life Solutions India Ltd.) likely contended that the appeal was repetitive and should be dismissed based on the precedent set by the Court in similar cases. The judgment does not explicitly record the respondent's arguments but implies their position was aligned with the Court's prior findings.
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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.
The judgment continues below.
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