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 have been considered and decided by this Court vide judgment and order dated May 23, 2022, with CEA No. 10 of 2020 as the leading case. The Court found that no new grounds were available to the appellant, and 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 judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The ratio decidendi is that appeals identical to previously decided matters, without new grounds, will be dismissed based on the prior ruling.
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 presented to the High Court of Jammu & Kashmir and Ladakh at Jammu. The appellant's counsel appeared, but no counsel appeared for the respondent. The Court noted that this appeal was similar and identical to several other Excise Appeals previously considered and decided by the Court. Specifically, it was stated that the matter was covered by a judgment and order dated May 23, 2022, in which CEA No. 10 of 2020 was the leading case. No specific tax period or amount in dispute was mentioned.
Key Issues
1. Whether the present appeal is squarely covered by the previous judgment and order of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals? (Question of law) Arguments: Petitioner/Appellant: The appellant argued that the present appeal is similar and identical to several other Excise Appeals that have already been considered and decided by this Court. They contended that no new grounds are available to them in this appeal, and therefore, the matter is squarely covered by the previous decision. Respondent/Revenue: No arguments were recorded for the respondent.
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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) Judge
The judgment continues below.
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