Commissioner Of Central GST And Central Excise Jammu vs. Ms Hari Narain Industries Industrial Growth Center Samba Jammu

Held

The Court held that the present appeal was squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The Court found that no new grounds were available to the appellant, the Commissioner of Central GST and Central Excise J&K Jammu. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals presenting identical facts and legal issues, without new grounds, will be decided in line with established precedent by the same court.

Facts

The Commissioner of Central GST and Central Excise J&K Jammu, the appellant, filed an appeal against MS Hari Narain Industries. The appeal was identical to several other Excise Appeals previously considered and 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 were available to the appellant. The matter was considered squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals, as argued by the appellant's counsel. 2. Whether the appeal should be dismissed on the same terms and conditions as laid down in the aforementioned judgment, given the absence of new grounds for the appellant. The appellant argued that the appeal was identical to previous cases decided by the Court and that no new grounds were available. The revenue (appellant) contended that the matter was covered by precedent. The judgment does not record specific arguments from the respondent (MS Hari Narain Industries).