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

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 Court found that no new grounds were available to the appellant to distinguish the present case from the precedents set in the earlier judgment. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned prior decision. The ratio decidendi is that if an appeal presents no new arguments or facts, it will be decided in line with established precedents on identical matters. The operative direction was to dismiss the appeal.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against BBF Industries Ltd. (respondent). The appeal concerns an issue that the appellant contends is identical to several other Excise Appeals previously decided by the High Court of Jammu & Kashmir and Ladakh. The appellant's counsel was heard, and the Court noted that no new grounds were presented. The matter was considered squarely covered by a previous judgment dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals.

Key Issues

1. Whether the present appeal is covered by the 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? Appellant's contention: The appellant argued that the present appeal is identical to several other Excise Appeals previously decided by the Court, and therefore, it should be dismissed on the same terms. The appellant's counsel was heard, and it was noted that no new grounds were presented. Respondent's contention: The judgment does not record any specific contentions made by the respondent. However, the Court's decision implies that the respondent's position, as reflected in the prior judgments, was upheld.