Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Sun Pharmaceutical Industries Epip Kartholi Bari Brahmana Jammu

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. Since no new grounds were available to the appellant, the matter was squarely covered by the prior decision. Consequently, 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 legal issues, with no new grounds, will be decided in line with previous binding precedents of the same court.

Facts

The Commissioner of Central GST and Central Excise J and K Jammu (appellant) filed an appeal against M/S Sun Pharmaceutical Industries EPIP Kartholi Bari Brahmana Jammu (respondent). The appeal was considered identical to several other Excise Appeals previously decided by the High Court of Jammu & Kashmir and Ladakh vide a judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. The appellant's counsel was heard, and the Court found no new grounds were available to the appellant. The present appeal was therefore dismissed on the same terms and conditions as the prior decision.

Key Issues

1. Whether the present appeal is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant? Contentions: Petitioner/Appellant: Argued that the appeal is identical to previous ones decided by the Court and no new grounds exist. Relied on the prior judgment dated May 23, 2022, in CEA No. 10/2020 and connected appeals. Respondent: No arguments recorded for the respondent in the judgment.