Commissioner Of Central GST And Central Excise J And K Jammu vs. K S Profiles Sidco Industrial Complex Bari Brahmana Jammu J And K

Held

The Court held that the present appeal was identical to several other Excise Appeals previously decided by the Court in its judgment and order dated May 23, 2022, in CEA No. 10/2020 and connected appeals. Since no new grounds were available to the appellant, the matter was considered squarely covered by the prior decision. The Court found no reason to deviate from its previous findings. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the judgment and order dated May 23, 2022. The ratio decidendi is that identical matters, without new grounds, will be decided based on previous binding precedents of the same High Court.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against an order concerning K S Profiles SIDCO Industrial Complex, Bari Brahmana Jammu (respondent). The appeal was presented before the High Court of Jammu & Kashmir and Ladakh at Jammu. The appellant's counsel appeared, but no counsel appeared for the respondent. The Court noted that this appeal was identical to several other Excise Appeals previously considered and decided by the Court in a judgment dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The Court found no new grounds for the appellant in the present case.

Key Issues

1. Whether the present appeal raises any new grounds that were not considered in the previous judgment dated May 23, 2022, in CEA No. 10/2020 and connected appeals? The appellant argued that the matter was squarely covered by the previous judgment and that no new grounds were available to them. The respondent's arguments are not recorded as they did not appear. The Court's decision hinges on whether the present appeal presents novel issues distinct from those already adjudicated.