Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Samrat Ferro Alloys PVT LTD Sidco Industrial Complex Bari Brahmana Jammu

Held

The Court held that the present appeal is identical to several other Excise Appeals that have been considered and decided by the Court in its judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The Court found that no new grounds were available to the appellant. Therefore, the matter was considered to be squarely covered by the previous decision. Accordingly, the appeal was dismissed on the same terms and conditions as laid down in the judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. The specific terms and conditions of the prior judgment were not detailed in this order, but the operative direction was the dismissal of the appeal.

Facts

The petitioner, Commissioner of Central GST and Central Excise J&K Jammu, filed this appeal against M/s Samrat Ferro Alloys Pvt. Ltd. The appeal concerns an issue previously decided by the High Court of Jammu and Kashmir and Ladakh in a judgment dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The petitioner's counsel was heard, and the Court noted that no new grounds were presented by the appellant. The matter was considered to be squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals, given that no new grounds have been raised by the appellant? Petitioner's Argument: The petitioner argued that the present appeal is identical to several other Excise Appeals previously considered and decided by the Court. They contended that the matter stands squarely covered by the Court's earlier judgment dated May 23, 2022, in CEA No. 10/2020, and no new grounds are available to support the appeal. Respondent's Argument: The judgment does not record any specific arguments made by the respondent.