Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Sumil Chemicals Industries PVT LTD Industrial Growth Centre Sidco Samba J And K

Held

The Court held that the present appeal was similar and identical to several other Excise Appeals previously considered and decided by the Court, specifically referencing the judgment and order dated 23rd May 2022 in CEA No. 10 of 2020 and connected appeals. The Court found that no new grounds were available to the appellant (Revenue). Consequently, the appeal was dismissed on the same terms and conditions as laid down in the prior decision. The ratio decidendi is that if an appeal presents no new arguments or facts distinct from a prior binding precedent, it will be dismissed on the same grounds. The operative direction was the dismissal of the appeal.

Facts

This appeal was filed by the Commissioner of Central GST and Central Excise, J&K, Jammu, against M/s Sumil Chemicals Industries Pvt. Ltd. The appeal concerns an issue previously decided by the High Court in several other Excise Appeals, with CEA No. 10 of 2020 being the leading case. The judgment indicates that the appellant (Revenue) presented no new grounds. The specific tax period and the amount in dispute are not recorded in this judgment. The procedural history leading to this appeal is not detailed, other than it being an appeal before the High Court.

Key Issues

1. Whether the present appeal raises any new grounds not covered by the High Court's previous decision in CEA No. 10 of 2020 and connected appeals. The petitioner/appellant argued that no new grounds were available. The respondent's arguments are not recorded. The core issue is whether the present case is distinguishable from the precedent set by the Court in the aforementioned leading case.