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 Court's previous judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The Court found no new grounds to consider, and therefore, the appeal was dismissed on the same terms and conditions as laid down in the prior decision. The ratio decidendi is that appeals presenting identical facts and issues, without new grounds, will be decided in line with established precedents of the same court. The operative direction was the dismissal of the appeal.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against M/S Kashmir Agro and Chemicals SICOP Industrial Area Kathua (respondent). The appeal was presented before 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 in a judgment dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The Court found no new grounds available to the appellant.

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? Petitioner's argument: The petitioner argued that the present appeal is identical to previously decided matters and no new grounds are available for consideration. Respondent's argument: No argument was recorded for the respondent as they were not represented.