Commissioner Of Central GST And Central Excise Jammu vs. M/S Casil Industries LTD Igc Samba

Held

The Court held that the present appeal is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals. The reasoning was that the appellant had not presented any new grounds in the current appeal that were not already considered and decided in the previous case. Therefore, the appeal was dismissed on the same terms and conditions as laid down in the earlier judgment. The ratio decidendi is that if an appeal raises no new grounds and is identical to a previously decided matter, it will be dismissed on the same basis. The operative direction was the dismissal of the appeal.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise, Jammu, against M/s Casil Industries Ltd. The appeal concerns a matter that is stated to be identical to several other Excise Appeals previously considered and decided by the High Court of Jammu and Kashmir and Ladakh. The leading case among those previous decisions was CEA No. 10 of 2020, which was decided on May 23, 2022. The appellant's counsel was heard, and the Court found no new grounds presented by the appellant. The dispute pertains to the tax period(s) and the specific order or action under challenge, as well as the authority that passed it, are not detailed in this judgment, beyond it being an excise matter. The amount in dispute is also not specified.

Key Issues

1. Whether the present appeal raises any new grounds not covered by the previous judgment of this Court in CEA No. 10 of 2020 and connected appeals? (Question of law). The Petitioner/Appellant argued that the matter is identical to previous appeals and no new grounds are available. The Respondent/Revenue did not present any arguments as recorded in the judgment. The Court had to decide if the present appeal could be distinguished from the precedent set by the Court in its earlier judgment dated May 23, 2022.