Commissioner Of Central GST And Central Excise Jammu vs. Bbf Industries LTD Industrial Growth Center Samba

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. The Court found that no new grounds were available to the appellant (Commissioner of Central GST and Central Excise J&K Jammu). Therefore, the matter was squarely covered by the aforesaid decision. 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 grounds and being identical to previously decided matters will be dismissed based on the established precedent. The operative direction was the dismissal of the appeal.

Facts

The petitioner, Commissioner of Central GST and Central Excise J&K Jammu, filed an appeal against BBF Industries Ltd. The appeal was considered identical to several other Excise Appeals previously decided by the High Court of Jammu & Kashmir and Ladakh vide a judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The petitioner's counsel was heard, and the Court found no new grounds presented by the appellant. The matter was deemed squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is covered by the High Court's previous judgment and order dated May 23, 2022, in CEA No. 10/2020 and connected appeals, given that no new grounds have been presented by the appellant? Petitioner's Argument: The petitioner argued that the present appeal is similar and identical to several other Excise Appeals that have already been considered and decided by the Court. They contended that no new grounds were available to them, and therefore, the matter was squarely covered by the precedent set in the judgment dated May 23, 2022. Respondent's Argument: The judgment does not record any specific arguments made by the respondent, BBF Industries Ltd.