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 instant appeal was identical in its grounds and subject matter to a batch of appeals previously considered and dismissed by a Coordinate Bench of the High Court on May 23, 2022. The reasoning in the earlier judgment, which followed the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati, was deemed applicable. Consequently, to maintain parity, the present appeal was dismissed on the same terms and conditions as laid down in the previous judgment. Any subsisting interim directions were vacated. The ratio decidendi is that appeals with identical facts and legal grounds to previously decided matters should be disposed of consistently with the prior decisions to ensure judicial discipline and parity.

Facts

The Commissioner of Central GST and Central Excise, Jammu, filed an appeal against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh. The CESTAT had set aside orders from the Commissioner (Appeals) and the Adjudicating Authority, directing the refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Gaurav Agro-Chem Industries. This decision was based on the Supreme Court's ruling 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 this Court on May 23, 2022, on identical grounds. The present appeal was also dismissed on the same terms.

Key Issues

1. Whether the CESTAT's order directing the refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Gaurav Agro-Chem Industries, is legally sustainable in light of the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati (2017 (335) ELT 481 (SC))? The Appellant (Commissioner of Central GST and Central Excise, Jammu) argued that the present appeal involves similar grounds and facts as a batch of previously dismissed appeals (lead case CEA No. 10/2022), which were decided by a Coordinate Bench on May 23, 2022. Therefore, parity should be maintained. The Respondent (M/s Gaurav Agro-Chem Industries) did not present any arguments as none were recorded in the judgment.