Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Hari Narain Industries Igc Samba

Held

The Court held that the present appeal is identical to several other Excise Appeals previously considered and decided by the Court, with CEA No. 10 of 2020 being the leading case. Having heard the counsel for the appellant, the Court found no new grounds presented that would distinguish this case from the prior decision. Consequently, the matter was deemed to be squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The ratio decidendi is that appeals presenting identical facts and no new grounds are bound by previous judgments of the same court. The appeal was dismissed on the same terms and conditions as laid down in the prior judgment.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu, filed an appeal against M/s Hari Narain Industries IGC Samba. The appeal was identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh. 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. Therefore, the matter was considered squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, as no new grounds have been presented by the appellant? Petitioner/Appellant's Argument: The petitioner/appellant argued that the matter is identical to previous appeals decided by the Court and that no new grounds are available to warrant a different decision. They relied on the precedent set by the judgment in CEA No. 10/2020. Revenue/State's Argument: The judgment does not record any specific arguments made by the revenue/State. However, the Court's decision implies that the revenue/State's position was that the appeal should be dismissed based on the prior ruling.