Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Cadila Pharmaceuticals LTD Igc Samba J And K

Held

The Court dismissed the appeal filed by the Commissioner of Central GST and Central Excise, Jammu. The Court noted that the present appeal was against a CESTAT order that was similar to orders considered in a batch of previous appeals decided by a Coordinate Bench of this Court on May 23, 2022. The grounds raised in the instant appeal were also found to be almost identical to those dealt with in the previous judgment. Therefore, to maintain parity and consistency, the Court dismissed the present appeal on the same terms and conditions as laid down in the judgment dated May 23, 2022. Any interim directions that were subsisting were also vacated. The ratio decidendi is that appeals raising identical issues and grounds as those previously decided by a coordinate bench should be dismissed on the same terms to ensure consistency in judicial pronouncements.

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 Cadila Pharmaceuticals Ltd. 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, were previously dismissed by a Coordinate Bench of this High Court on May 23, 2022. The present appeal challenges a similar CESTAT order on almost identical grounds.

Key Issues

1. Whether the CESTAT's order directing the refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Cadila Pharmaceuticals Ltd., is legally sustainable 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 is identical in grounds and subject matter to a batch of appeals previously dismissed by a Coordinate Bench of this Court on May 23, 2022. They contended that for consistency and parity, the current appeal should also be dismissed on the same terms. The Respondent (M/s Cadila Pharmaceuticals Ltd.) did not record any specific arguments in the judgment, but their position was implicitly upheld by the CESTAT's order which directed the refund.