Commissioner Of Central GST And Central Excise J And K Jammu vs. Emcure Pharmaceuticals LTD Sidco Industrial Complex Bari Brahmana J And K
Held
The Court held that the present appeal was identical to several other Excise Appeals previously decided by the Court on May 23, 2022, in CEA No. 10/2020 and connected appeals. As no new grounds were presented by the appellant, the matter was squarely covered by the prior judgment. Therefore, the appeal was dismissed on the same terms and conditions as laid down in the previous decision. The ratio decidendi is that if an appeal presents no new arguments and is identical to a previously decided matter, it will be dismissed based on that precedent. No specific operative directions were issued beyond the dismissal of the appeal.
Facts
The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against Emcure Pharmaceuticals Ltd. (respondent). The appeal was considered identical to several other Excise Appeals previously decided by the High Court of Jammu & Kashmir and Ladakh in a judgment dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard, and the Court found no new grounds presented by the appellant. The matter was deemed to be squarely covered by the prior decision.
Key Issues
1. Whether the present appeal raises new grounds or arguments not considered in the prior judgment of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals? Petitioner/Appellant's argument: The appellant argued that the present appeal should be considered on its merits. However, the Court noted that the appellant's counsel was heard and that no new grounds were available to the appellant. Respondent's argument: The respondent did not present any arguments as recorded in the judgment. The judgment indicates that the appeal was dismissed on the same terms as a previous decision, implying the respondent's position was aligned with that prior ruling or that no opposing arguments were necessary given the Court's stance.
AI-generated summary — verify with the full judgment below
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) Judge
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the High Court of Jammu and Kashmir and Ladakh. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.