Commissioner Of CGST And Central Excise Jammu vs. M/S Jsb Aluminium Samba
Held
The Court dismissed the appeal filed by the Commissioner of Central GST and Central Excise, Jammu. The dismissal was based on the reasoning that the present appeal raised identical grounds and challenged a similar order as a batch of appeals that had already been considered and dismissed by a Coordinate Bench of the High Court on May 23, 2022. To maintain parity and consistency, the Court applied the same terms and conditions as laid down in the previous judgment. Any interim directions that were in effect were vacated. The ratio decidendi is that appeals with identical issues and grounds, which have been decided by a coordinate bench, should be decided consistently with the prior decision.
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 from lower authorities and directed the refund of Education Cess and Secondary & Higher Education Cess to the respondent, 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 filed by the Commissioner, including the lead case CEA No. 10/2022, had been dismissed by a Coordinate Bench of the High Court on May 23, 2022. The instant appeal presented similar grounds to those previously decided.
Key Issues
1. Whether the CESTAT's order directing the refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Nitin Enterprises, is 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 appeal should be dismissed on the same grounds and terms as a batch of similar appeals previously dismissed by a Coordinate Bench of the High Court on May 23, 2022. The Appellant relied on the precedent set by the Coordinate Bench's judgment. The Respondent (M/s Nitin Enterprises) did not present any arguments as none were recorded in the judgment.
Sections Cited
Section 35G
AI-generated summary — verify with the full judgment below
Serial No. 04 Regular Cause List
HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU
CEA No. 276/2022 CM Nos. 6062/2022; 6063/2022
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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