Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Gaurav Agro - Chem Industries Sicop Igc Kathua J And K

Held

The Court held that the present appeal should be dismissed on the same terms and conditions as laid down in the judgment dated May 23, 2022, passed by the Coordinate Bench. This decision was based on the principle of maintaining parity, as the instant appeal challenged a similar CESTAT order on almost identical grounds that had already been dealt with by the Coordinate Bench. The Court noted that the prior batch of appeals were filed under Section 35G of the Central Excise Act, 1994, against CESTAT orders directing the refund of Education Cess and Secondary & Higher Education Cess in view of the Apex Court's decision in M/s SRD Nutrients Pvt. Ltd. The ratio decidendi is that appeals raising identical issues and grounds, which have been decided by a coordinate bench, should follow the precedent set by that bench to ensure consistency and avoid conflicting judgments. Any interim directions subsisting as on the date of the judgment were vacated.

Facts

The Commissioner of Central GST and Central Excise, Jammu, filed an appeal before the High Court of Jammu & Kashmir and Ladakh against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT had set aside orders of lower authorities and directed the refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Gaurav Agro-Chem Industries. This direction was based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. A batch of similar appeals, including the lead case CEA No. 10/2022, had previously been dismissed by a Coordinate Bench of the High Court on May 23, 2022. The present appeal was filed against a similar CESTAT order and raised almost identical grounds.

Key Issues

1. Whether the present appeal, challenging a CESTAT order directing refund of Education Cess and Secondary & Higher Education Cess, is to be dismissed on the same grounds and terms as a batch of similar appeals previously dismissed by a Coordinate Bench of this Court on May 23, 2022, in light of the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. The Appellant (Commissioner of Central GST and Central Excise, Jammu) argued that the present appeal should be dismissed on the same terms as the prior batch of appeals, maintaining parity. The Respondent (M/s Gaurav Agro-Chem Industries) was not represented and made no submissions.