Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Kashmir Agro And Chemicals Sicop Industrial Area Kathua J And K

Held

The Court held that the present appeal is identical to several other Excise Appeals previously considered and decided by this Court vide its judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. Since no new grounds were available to the appellant, the matter was squarely covered by the aforementioned decision. Consequently, the Court dismissed the appeal on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals presenting identical issues and no new grounds are bound by previous High Court pronouncements on those matters. The operative direction was the dismissal of the appeal.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed this appeal against M/S Kashmir Agro and Chemicals SICOP Industrial Area Kathua (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 in this instance. The judgment refers to a prior decision dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals, which is stated to squarely cover the present matter. The specific tax period(s) and the amount in dispute are not recorded in this judgment.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals, as no new grounds have been raised by the appellant. Contentions: Petitioner/Appellant: The appellant argued that the matter is identical to previous appeals decided by the Court and no new grounds are available. They implicitly relied on the precedent set by the Court in similar cases. Revenue/State: No specific arguments were recorded for the respondent in this judgment.