Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Ambika International Sidco Industrial Complex 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 Court found no new grounds presented by the appellant that would warrant a different decision. Therefore, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned earlier judgment. The ratio decidendi is that if an appeal raises no new grounds and is identical to previously decided matters, it should be dismissed in line with those precedents. The operative direction was the dismissal of the appeal.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against M/S Ambika International (respondent). The appeal was stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court. The leading case among those was CEA No. 10 of 2020, decided on May 23, 2022. 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 earlier decision.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court in CEA No. 10 of 2020 and connected appeals, dated May 23, 2022? Arguments for the Appellant (Commissioner of Central GST and Central Excise): 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 matters should be decided consistently with prior judgments. Arguments for the Respondent (M/S Ambika International): The judgment does not record any specific arguments made by the respondent. However, the Court's decision implies that the respondent's position, as reflected in the prior judgments, was upheld.