Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Berger Paints INDIA LTD Sidco Igc Samba J And K

Held

The Court held that the present appeal is squarely covered by the previous judgment of this Court dated 23rd May 2022 in CEA No. 10/2020 and connected appeals. The reasoning was that the appellant had not presented any new grounds for appeal, making the matter identical to the previously decided cases. 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 will be decided based on established precedents of the same court. No specific operative directions were given beyond the dismissal of the appeal.

Facts

This appeal was filed by the Commissioner of Central GST and Central Excise J and K Jammu against M/S Berger Paints India Ltd. The appeal concerns a matter identical to several other Excise Appeals previously decided by the High Court of Jammu and Kashmir and Ladakh. The Court noted that no new grounds were presented by the appellant. The judgment refers to a prior decision dated 23rd May 2022 in CEA No. 10 of 2020 and connected appeals as the leading case.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated 23rd May 2022 in CEA No. 10/2020 and connected appeals, given that the appellant has not presented any new grounds. Contentions: Petitioner/Appellant: The appellant argued that the matter should be considered on its merits. However, the Court noted that the appellant had no new grounds to present. Revenue/State: The judgment does not record any specific arguments made by the respondent (M/S Berger Paints India Ltd.).