Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Cadila Pahrmaceuticals LTD Igc Samba J And K

Held

The Court held that the present appeal was identical to several other Excise Appeals previously decided by the Court on May 23, 2022, with CEA No. 10 of 2020 as the leading case. The Court found no new grounds presented by the appellant. 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 no new arguments and being identical to previously adjudicated matters will be dismissed based on those prior decisions. 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 Cadila Pharmaceuticals Ltd. (respondent). The appeal was considered identical to several other Excise Appeals previously decided by the High Court of Jammu & Kashmir and Ladakh on May 23, 2022, with CEA No. 10 of 2020 being the leading case. 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 prior decision.

Key Issues

1. Whether the present appeal is identical to and covered by the High Court's previous judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals, thereby warranting dismissal on the same terms? The appellant argued that the appeal should be dismissed as it presents no new grounds and is identical to previously decided matters. The respondent did not present any arguments as recorded in the judgment. The Court's primary task was to determine if the current appeal was indeed a repetition of prior cases and if the prior judgment's principles applied.