Commissioner Of Central GST And Central Excise J And K Jammu vs. Dabur INDIA Limited Sidco Industrial Complex Bari Brahmana Jammu

Held

The Court held that the present appeal is identical and similar to several other Excise Appeals that were previously considered and decided by the Court in its judgment and order dated 23rd May 2022, with CEA No. 10 of 2020 being the leading case. Since no new grounds were presented by the appellant, the matter was squarely covered by the previous decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd May 2022 in CEA No. 10/2020 and connected appeals. The ratio decidendi is that appeals raising identical issues and grounds as those already decided by a coordinate bench, without any new arguments or facts, should follow the precedent set by the earlier decision.

Facts

The Commissioner of Central GST and Central Excise J&K, Jammu (appellant) filed an appeal against Dabur India Limited (respondent). The appeal was identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh. The leading case for those decisions was CEA No. 10 of 2020, with a judgment and order dated 23rd May 2022. The appellant's counsel was heard, and the Court found no new grounds were available to the appellant. The appeal was therefore dismissed on the same terms as the prior judgment.

Key Issues

1. Whether the present appeal is covered by the previous judgment and order dated 23rd May 2022 in CEA No. 10/2020 and connected appeals, given that the present appeal is stated to be similar and identical to those cases. Petitioner/Appellant's Contention: The appellant argued that the present appeal raises no new grounds and is squarely covered by the prior decision of this Court in CEA No. 10/2020 and connected appeals. Therefore, it should be dismissed on the same terms. Respondent's Contention: No arguments were recorded for the respondent as none appeared.