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

Held

The High Court dismissed the appeal filed by the Commissioner of Central GST and Central Excise. The Court noted that the instant appeal challenged an order similar to those in a batch of previous appeals that had been dismissed by a coordinate bench of the High Court on May 23, 2022. The grounds raised in the present appeal were also considered identical to those dealt with in the previous judgment. Therefore, to maintain parity, the Court dismissed this 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 with identical facts and grounds, challenging similar orders that have already been decided by a coordinate bench, should be dismissed in parity with the previous decision to ensure consistency in judicial pronouncements.

Facts

The Commissioner of Central GST and Central Excise (Jammu and Kashmir), Jammu (Appellant) 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 the Commissioner (Appeals) and the Adjudicating Authority, directing the refund of Education Cess and Secondary & Higher Education Cess to M/s Cadila Pharmaceuticals Ltd. (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 coordinate bench of the High Court had previously dismissed a batch of similar appeals on May 23, 2022. The instant appeal was also dismissed by the High Court on similar grounds and in parity with the previous judgment.

Key Issues

1. Whether the CESTAT's order directing the refund of Education Cess and Secondary & Higher Education Cess to the assessee is legally sustainable, considering the Apex 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) argued that the appeal should be dismissed on the same grounds and in parity with a previous judgment passed by a coordinate bench of the High Court on May 23, 2022, which dealt with similar appeals against CESTAT orders concerning the refund of Education Cess and Secondary & Higher Education Cess. The Appellant relied on the principle of maintaining parity in judicial pronouncements. The Respondent (M/s Cadila Pharmaceuticals Ltd.) did not record any specific arguments in the judgment, but their position was implicitly supported by the CESTAT's order directing the refund, which was based on the Supreme Court's ruling.