Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Dujodwala Resins And Terpenes Limited

CEA/309/2022HC Jammu and Kashmir and LadakhGSTCNR JKHC02003508202214 November 2022Bench: HON'BLE MR. JUSTICE MOHAN LAL,HON'BLE MR. JUSTICE TASHI RABSTAN1 pages

AI SummaryDismissed

Held

The Court held that the present appeal is identical to several other Excise Appeals previously decided by the Court, with CEA No. 10 of 2020 serving as the leading case. Since no new grounds were presented by the appellant, the Court found that the matter was squarely covered by the earlier judgment. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd May 2022, passed in CEA No. 10/2020 and connected appeals. The ratio decidendi is that appeals raising identical issues and grounds without any new submissions are bound by previous High Court judgments on similar matters. No specific amount in dispute or tax period was mentioned.

Facts

This is an appeal filed by the Commissioner of Central GST and Central Excise, J&K Jammu, against M/S Dujodwala Resins and Terpenes Limited. The appeal is stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu and Kashmir and Ladakh. The leading case for those decisions was CEA No. 10 of 2020. The appellant's counsel was heard, and the Court noted that no new grounds were available to the appellant. The matter was considered squarely covered by the earlier judgment.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court in CEA No. 10 of 2020 and connected appeals. Petitioner/Appellant's Argument: The petitioner argued that the present appeal is identical to previous appeals that have already been decided by the Court. They contended that no new grounds have been raised, and therefore, the matter should be decided based on the established precedent. Respondent's Argument: The judgment does not record any specific arguments made by the respondent. However, the Court's decision implies that the respondent's position, or the lack of new arguments from the petitioner, led to the dismissal of the appeal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Sr. No. 16 HIGH COURT OF JAMMU AND KASHMIR AND LADAKH AT JAMMU CEA No. 309/2022 CM No. 6510/2022 Commissioner of Central GST and Central Excise J and K Jammu ...Petitioner(s)/Appellant(s) Through :- Mr. Jagpaul Singh, Advocate Versus < M/S Dujodwala Resins and Terpenes Limited .....Respondent(s) Through :- Coram: HON’BLE MR. JUSTICE TASHI RABSTAN, JUDGE HON’BLE MR. JUSTICE MOHAN LAL, JUDGE

ORDER 14.11.2022

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 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 May, 2022 passed

The judgment continues below.

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Reproduced from the public record of the High Court of Jammu and Kashmir and Ladakh. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.