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 similar and identical to several other Excise Appeals previously 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. The Court found that no new grounds were available to the appellant in this appeal. Therefore, the matter was squarely covered by the aforementioned decision. Accordingly, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that if an appeal presents no new arguments or distinguishing facts from a prior binding precedent, it will be dismissed on the same grounds. The operative direction was the dismissal of the appeal.

Facts

This appeal, CEA No. 417/2022, was filed by the Commissioner of Central GST and Central Excise, J&K Jammu (appellant) against M/S Sun Pharmaceutical Industries EPIP Kartholi Bari Brahmana Jammu J&K (respondent). The appeal concerns issues identical to several other Excise Appeals previously decided by the High Court of Jammu & Kashmir and Ladakh. The Court noted that no new grounds were presented by the appellant in this case. The judgment refers to a prior decision dated 23rd May 2022, where CEA No. 10 of 2020 was the leading case. The specific tax period(s) and the amount in dispute are not recorded in this judgment. The procedural history leading to this appeal is not detailed, other than it being an Excise Appeal.

Key Issues

1. Whether the present appeal raises any new grounds not covered by the Court's previous decision in CEA No. 10/2020 and connected appeals dated 23rd May 2022? (Question of law). The appellant, represented by Mr. Jagpaul Singh, Advocate, contended that the matter should be considered on its merits. However, the Court's observation indicates that no new grounds were presented. The respondent did not present any arguments as recorded in the judgment. The core issue revolves around whether the appellant could present novel arguments or if the matter was definitively settled by the prior ruling. The Court's decision hinges on the absence of any distinguishing factors or fresh legal arguments that would warrant a departure from its established precedent.