Commissioner Of Central GST And Central Excise J And K Jammu vs. Jindal Drugs LTD Epip Kartholi Sidco Industrial Complex Bari Brahmana Jammu J And K

Held

The Court held that the present appeal is identical to several other Excise Appeals previously considered and decided by the Court in its judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. As no new grounds were available to the appellant, the matter was squarely covered by the prior decision. Therefore, the appeal was dismissed on the same terms and conditions as laid down in the earlier judgment. The ratio decidendi is that appeals presenting identical facts and issues, without new grounds, will be decided in line with previous binding precedents of the same court. No specific operative directions were issued beyond the dismissal of the appeal.

Facts

This appeal was filed by the Commissioner of Central GST and Central Excise, J&K, Jammu, against Jindal Drugs Ltd. The appeal concerns a matter identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh. The leading case for those decisions was CEA No. 10 of 2020, decided on May 23, 2022. The appellant's counsel was heard, and the Court noted that no new grounds were presented. Consequently, the present appeal was deemed to be squarely covered by the prior judgment.

Key Issues

1. Whether the present appeal is covered by the High Court's previous judgment in CEA No. 10 of 2020 and connected appeals, dated May 23, 2022? The appellant argued that the matter is identical to previously decided cases and no new grounds have been presented, implying the appeal should be dismissed on the same terms. The respondent's arguments are not recorded in the judgment. The revenue's contention is that the appeal should be dismissed as it is a repetition of settled issues.