Commissioner Of Central GST And Central Excise J And K Jammu vs. Nanda Mint And Pine Chemicals LTD

Held

The Court held that the present appeal was similar and identical to several other Excise Appeals previously considered and decided by the Court vide judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. Since no new grounds were available to the appellant, the matter was squarely covered by the prior decision. Consequently, the Court dismissed the appeal on the same terms and conditions as laid down in the earlier judgment. The ratio decidendi is that appeals with identical facts and no new grounds are bound by previous judgments of the same court. The operative direction was the dismissal of the appeal.

Facts

The Commissioner of Central GST and Central Excise J and K Jammu (appellant) filed an appeal against an order concerning Nanda Mint and Pine Chemicals Ltd. (respondent). The appeal was heard by the High Court of Jammu and Kashmir and Ladakh at Jammu. The Court noted that this appeal was similar and identical to several other Excise Appeals previously considered and decided by the Court in a judgment and order dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard, and the Court found no new grounds were available to the appellant. The matter was deemed to be squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is covered by the previous judgment and order of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals? Petitioner/Appellant's Argument: The appellant argued that the appeal was identical to previously decided cases and that no new grounds were available for consideration. The appellant relied on the precedent set by the Court's judgment in CEA No. 10/2020. Respondent's Argument: The judgment records no specific argument from the respondent.