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 was similar and identical to several other Excise Appeals previously decided by the Court, 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 Court's previous judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The ratio decidendi is that appeals raising identical issues and grounds, without any new material, should be decided in line with established precedents. The operative direction was to dismiss the appeal on the same terms and conditions as laid down in the prior judgment.
Facts
The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against M/s Kashmir Agro and Chemicals (respondent). The appeal was presented before the High Court of Jammu & Kashmir and Ladakh at Jammu. The appellant's counsel was Mr. Jagpaul Singh. The Court noted that this appeal was similar and identical to several other Excise Appeals previously considered and decided by the Court. The leading case among those was CEA No. 10 of 2020, decided on May 23, 2022. The Court heard the counsel for the appellant and found no new grounds were available. Consequently, the Court decided that the matter was squarely covered by the previous decision.
Key Issues
1. Whether the present appeal is identical and similar to previously decided Excise Appeals, specifically CEA No. 10 of 2020 and connected appeals, and thus covered by the judgment and order dated May 23, 2022. Arguments: Petitioner/Appellant: The appellant argued that the present appeal raises no new grounds and is identical to previously decided matters. They relied on the principle that similar cases should be decided consistently with prior judgments. Revenue/State: The judgment does not record any specific arguments made by the respondent. However, the Court's decision implies that the respondent did not present any counter-arguments or new information that would distinguish this case from the precedent.
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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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