Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Sun Pharmaceutical Industries Epip Kartholi Bari Brahmana Jammu J And K
Held
The Court held that the present appeal is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The reasoning was based on the fact that the appellant's counsel was heard, and the Court found no new grounds available to the appellant, making the matter identical to the previously decided cases. The ratio decidendi is that if an appeal presents no new grounds and is identical to previously decided matters by the same court, it will be dismissed on the same terms as the prior judgment. The operative direction was to dismiss the appeal on the same terms and conditions as laid down in the judgment and order dated May 23, 2022, in CEA No. 10/2020 and connected appeals. No issue was expressly left undecided.
Facts
The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against M/S Sun Pharmaceutical Industries EPIP Kartholi Bari Brahmana Jammu (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, in which CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard, and the Court found no new grounds available to the appellant. The matter was considered squarely covered by the prior decision.
Key Issues
1. Whether the present appeal is covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, given that the present appeal is stated to be similar and identical to those prior appeals and no new grounds are available to the appellant? Petitioner/Appellant's Argument: The appellant contended that the present appeal is identical to previously decided matters and no new grounds exist, implying the prior decision should govern. Respondent's Argument: The judgment records no specific argument from the respondent.
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Cause title — parties, addresses and appearances
ORDER 19.12.2022
This appeal is similar and identical to the several other Excise Appeals which have been considered and decided by this Court vide judgment and order dated 23rd May 2022 wherein CEA No. 10 of 2020 was the leading case.
Having heard counsel for the appellant, we are of the opinion that as no new ground is available to the appellant, the matter stands squarely covered by the above decision.
Accordingly, this appeal is dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd May, 2022 passed in CEA No. 10/2020 and connected appeals.
(Rajesh Sekhri) Ju
The judgment continues below.
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