Commissioner Of Central GST And Central Excise J And K Jammu vs. Coromandel Internatioinal LTD Sidco Industrial Complex Bari Brahmana Jammu

Held

The Court held that the present appeal is squarely covered by the judgment and order dated 23rd May 2022, passed in CEA No. 10/2020 and connected appeals. The reasoning was that the appellant's counsel conceded that no new grounds were available, and the matter was identical to the previously decided cases. Therefore, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that if an appeal presents no new arguments or facts distinct from a prior binding precedent, it will be dismissed on the same grounds. The operative direction was the dismissal of the appeal.

Facts

This appeal, CEA No. 300/2022, was filed by the Commissioner of Central GST and Central Excise, J&K, Jammu, against Coromandel International Ltd. The appeal concerns an issue identical to several other Excise Appeals previously considered and decided by the High Court of Jammu and Kashmir and Ladakh. The leading case for these previous decisions was CEA No. 10 of 2020. The appellant's counsel was heard, and the Court noted that no new grounds were presented by the appellant. The matter was deemed to be squarely covered by the prior judgment.

Key Issues

1. Whether the present appeal is covered by the judgment and order dated 23rd May 2022 passed in CEA No. 10/2020 and connected appeals. The petitioner (appellant) argued that the current appeal presents no new grounds and is identical to the previously decided cases. The respondent (Revenue/State) did not present any arguments as the matter was decided based on the appellant's submission and prior precedent. The issue hinges on the application of the principles laid down in the earlier judgment to the facts of this case.