Commissioner Of Central GST And Central Excise J And K Jammu vs. Ambika International Sidco Industrial Complex Bari Brahmana Jammu

Held

The Court held that the present appeal is squarely covered by the previous judgment and order dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals. The reasoning was based on the observation that the appellant had not presented any new grounds in the current appeal, making it identical to the previously decided matters. Consequently, the Court dismissed the appeal on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals presenting identical issues and no new grounds are bound by previous judicial pronouncements on those matters. 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 before the High Court of Jammu & Kashmir and Ladakh at Jammu. The appeal was against Ambika International, located in SIDCO Industrial Complex, Bari Brahmana, Jammu. The judgment states that this appeal is similar and identical to several other Excise Appeals previously considered and decided by the Court. The leading case among those was CEA No. 10 of 2020, decided on May 23, 2022. The Court heard the counsel for the appellant and found no new grounds presented in the current appeal.

Key Issues

1. Whether the present appeal is squarely covered by the previous judgment and order dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals, given that no new grounds are available to the appellant? Contentions of the Petitioner/Appellant: The petitioner argued that the present appeal is identical to previously decided matters and that no new grounds have been presented. They relied on the Court's prior decision in CEA No. 10 of 2020 and connected appeals. Contentions of the Respondent: The judgment does not record any specific arguments made by the respondent.