Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S R B Jodhamal Industries PVT LTD Tope Sherkhania Jammu J And K

Held

The Court held that the present appeal is similar and identical to several other Excise Appeals that had been considered and decided by the Court previously, with CEA No. 10 of 2020 serving as the leading case. The Court found that no new grounds were available to the appellant, and the matter was squarely covered by the prior judgment and order dated 23rd May 2022. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned prior decision. The ratio decidendi is that appeals raising identical issues without new grounds are bound by previous High Court judgments on similar matters. 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 M/S R B Jodhamal Industries Pvt. Ltd. (respondent). The appeal was considered identical to several other Excise Appeals previously decided by the High Court of Jammu & Kashmir and Ladakh. The leading case for those decisions was CEA No. 10 of 2020, with a judgment and order dated 23rd May 2022. The appellant's counsel was heard, and the Court found no new grounds were available to the appellant. The matter was deemed to be squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is identical to and covered by the judgment and order dated 23rd May 2022, passed in CEA No. 10 of 2020 and connected appeals, thereby warranting dismissal on the same terms? Petitioner/Appellant's Contention: The appellant argued that the present appeal raises no new grounds and is identical to previously decided matters. They relied on the principle that similar cases should be decided consistently. Respondent's Contention: The respondent did not present any arguments as recorded in the judgment. The judgment states that the Court, having heard counsel for the appellant, found the matter covered by previous decisions.