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 squarely covered by the previous judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The reasoning was that the appellant had not presented any new grounds in this appeal that were not already considered and decided in the prior cases. Consequently, the Court found no basis to deviate from its previous decision. The ratio decidendi is that appeals presenting identical facts and issues, without new grounds, will be decided in line with established precedents set by the same court. The operative direction was to dismiss the appeal on the same terms and conditions as laid down in the cited judgment.

Facts

This appeal, CEA No. 436/2022, was filed by the Commissioner of Central GST and Central Excise, J&K Jammu, against M/S Kashmir Agro and Chemicals. The appeal concerns an unspecified tax period and challenges a prior order or action by an unspecified authority. The judgment states that this appeal is identical to several other Excise Appeals previously considered and decided by the High Court on May 23, 2022, with CEA No. 10 of 2020 being the leading case. The appellant's counsel was heard, and the Court found no new grounds were available to the appellant.

Key Issues

1. Whether the present appeal is squarely covered by the High Court's previous judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals, given that no new grounds are available to the appellant? Arguments: Petitioner/Appellant (Commissioner of Central GST and Central Excise): Contended that the present appeal is identical to previously decided matters and no new grounds have been presented, therefore it should be dismissed on the same terms. Revenue/State: No arguments recorded for the respondent (M/S Kashmir Agro and Chemicals).