Commissioner Of CGST And Central Excise Jammu vs. M/S Nitin Enterprises Kathua
Held
The Court held that the instant appeal was challenging a CESTAT order that was similar to those previously considered and decided by a Coordinate Bench of the High Court. The grounds raised in this appeal were also identical to those dealt with in the prior judgment dated May 23, 2022. Consequently, to maintain parity and consistency in judicial pronouncements, the Court dismissed the present appeal on the same terms and conditions as laid down in the previous judgment. Any interim directions that were subsisting were also vacated. The Court did not expressly leave any issues undecided, as the decision was based on precedent.
Facts
The Commissioner of Central GST and Central Excise (J&K), Jammu, filed an appeal under Section 35G of the Central Excise Act, 1994, 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 Nitin Enterprises. 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 with applications for condonation of delay.
Key Issues
1. Whether the present appeal, challenging a CESTAT order directing refund of Education Cess and Secondary & Higher Education Cess based on the SRD Nutrients judgment, is maintainable in light of a previous dismissal of similar appeals by a Coordinate Bench of this Court on identical grounds? Petitioner's Argument (Commissioner of Central GST): The appeal challenges a CESTAT order that is similar to those considered and decided by a Coordinate Bench of this Court in a previous batch of appeals. The grounds raised are also identical. Therefore, to maintain parity, this appeal should be dismissed on the same terms. Respondent's Argument (M/s Nitin Enterprises): No arguments were recorded for the respondent as none appeared.
Sections Cited
Section 35G
AI-generated summary — verify with the full judgment below
Serial No. 16 Regular Cause List
HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU
CEA No. 288/2022 CM Nos. 6094/2022; 6095/2022
Commissioner of Central GST and Central Excise J&K, Jammu
… Appellant(s)
Through: - Mr Jagpaul Singh, Advocate.
V/s M/s Nitin Enterprises, 166-B-170, SICOP, Industrial Estate, Kathua, J&K. … Respondent(s) Through: - None.
CORAM:
Hon’ble the Chief Justice
Hon’ble Mr Justice Vinod Chatterji Koul, Judge
(JUDGMENT)
Ali Mohammad Magrey-CJ (Oral):
At the very outset, what requires to be stated is that a batch of appeals were filed before this Court by the Commissioner, Central, GST and Central Excise (Jammu and Kashmir), Jammu under Section 35 G of the Central Excise Act, 1994 (fort short ‘the Act’) against the orders of different dates passed by the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh (for short ‘the CESTAT’), thereby setting aside the orders passed by the Commissioner (Appeals) and the Adjudicating Authority and directing for the refund of the Education Cess and Secondary & Higher Education Cess to the assessee in view of the decision rendere
The judgment continues below.
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