Commissioner Of Central GST And Central Excise J And K Jammu vs. Coromandel International LTD Sidco Industrial Complex Bari Brahmana Jammu

Held

The Court held that the present appeal is squarely covered by the previous judgment and order of this Court dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals. The reasoning was that no new grounds were available to the appellant, and the matter was identical to the previously decided cases. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals with identical facts and no new grounds will be dismissed following precedent. No specific operative directions were issued beyond dismissing the appeal. No issues were expressly left undecided.

Facts

The Commissioner of Central GST and Central Excise J&K Jammu (appellant) filed an appeal against an order concerning Coromandel International Ltd. (respondent). The appeal was stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh vide a judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard, and the Court found no new grounds for the appellant. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the impugned order is also not detailed.

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 of 2020 and connected appeals, as no new grounds are available to the appellant? (Question of law) Contentions: Petitioner/Appellant: Argued that the appeal is similar and identical to several other Excise Appeals previously decided by the Court. The appellant's counsel was heard, and no new grounds were presented. Revenue/State: No argument recorded for the Revenue/State in the judgment.