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 dismissed the present appeal, holding that it was identical in nature to a batch of appeals previously considered and decided by a Coordinate Bench of the High Court on May 23, 2022. The Court noted that the grounds raised in the instant appeal were almost identical to those dealt with in the previous judgment. To maintain parity and consistency, the Court decided to dismiss this appeal on the same terms and conditions as laid down in the prior judgment. Any interim directions that were subsisting were vacated. The ratio decidendi is that appeals raising identical issues and grounds, which have already been decided by a coordinate bench, should be dismissed to maintain judicial discipline and consistency, following the precedent set by the earlier judgment.

Facts

The Commissioner of Central GST and Central Excise (Jammu and Kashmir), Jammu (the Appellant) filed an appeal before the High Court against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT had set aside orders passed by the Commissioner (Appeals) and the Adjudicating Authority, directing a refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Gaurav Agro-Chem Industries (the Respondent). This direction was based on the Apex 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 instant appeal was filed with applications for condonation of delay.

Key Issues

1. Whether the present appeal is barred by limitation, considering the dismissal of similar appeals by a Coordinate Bench of this Court on May 23, 2022? (Question of law and fact) 2. Whether the CESTAT's order directing the refund of Education Cess and Secondary & Higher Education Cess, based on the Apex Court's decision in M/s SRD Nutrients Pvt. Ltd., is sustainable in light of previous judgments of this Court? (Question of law) The Appellant argued that the present appeal challenges a similar order to those previously dismissed by a Coordinate Bench on identical grounds. They contended that to maintain parity, this appeal should also be dismissed on the same terms. The Respondent did not appear before the Court, and therefore, no arguments were recorded on their behalf.