Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Jindal Drugs LTD Industrial Area Extension - Iii Gangyal Jammu

Held

The Court held that the present appeal raises no new grounds and is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The reasoning is that the appellant's counsel was heard, and no new grounds were presented that would warrant a different decision. The ratio decidendi is that appeals identical to previously decided ones, without new arguments or facts, will be dismissed on the same terms. The operative direction was to dismiss the appeal on the same terms and conditions as laid down in the prior judgment.

Facts

The appeal was filed by the Commissioner of Central GST and Central Excise, J&K Jammu, against M/s Jindal Drugs Ltd. The appeal concerns an unspecified tax period and challenges an order or action by an unspecified authority. The amount in dispute is not stated. The procedural history indicates that this appeal is 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.

Key Issues

1. Whether the present appeal raises any new grounds not covered by the previous judgment of this Court in CEA No. 10 of 2020 and connected appeals. Petitioner/Appellant's Argument: The appellant argued that the matter is squarely covered by the previous decision of the Court, implying no new grounds are available. Respondent's Argument: No argument was recorded for the respondent.