Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Alstrong Enterprises INDIA PVT LTD Igc Samba J And K
Held
The Court held that the present appeal was squarely covered by the previous judgment and order dated 23rd May 2022, passed in CEA No. 10/2020 and connected appeals. The reasoning was that the appellant had not presented any new grounds in this 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 with identical facts and no new grounds are bound by previous High Court decisions on similar matters. 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 Alstrong Enterprises India Pvt. Ltd. (respondent). The appeal was stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh vide a judgment and order dated 23rd May 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard, and the Court noted that no new grounds were available to the appellant. The matter was considered to be squarely covered by the aforementioned decision.
Key Issues
1. Whether the present appeal is covered by the judgment and order dated 23rd May 2022 passed in CEA No. 10/2020 and connected appeals, given that the appellant has not presented any new grounds. Petitioner/Appellant's Argument: The appellant argued that the appeal was identical to previous cases decided by the Court and that no new grounds were available to support their case. They implicitly relied on the principle that identical matters should be decided consistently with prior judgments. Respondent's Argument: The judgment records no specific argument from the respondent. However, the Court's decision implies that the respondent's position, or the lack of new arguments from the appellant, led to the dismissal.
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Cause title — parties, addresses and appearances
ORDER 12.12.2022
This appeal is similar and identical to the several other Excise Appeals which have been considered and decided by this Court vide judgment and order dated 23rd of May 2022 wherein CEA No. 10 of 2020 was the leading case.
Having heard counsel for the appellant, we are of the opinion that as no new ground is available to the appellant, the matter stands squarely covered by the above decision.
Accordingly, this appeal is dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd of May, 2022 passed in CEA No. 10/2020 and connected appeals.
(Rajesh Sekhri)
The judgment continues below.
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