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

Held

The Court held that the present appeal was identical to several other Excise Appeals previously decided by the Court, with CEA No. 10 of 2020 being the leading case. The Court found that no new grounds were available to the appellant in the present appeal. Therefore, the matter was considered squarely covered by the Court's judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals. Consequently, the Court dismissed the present appeal on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that if an appeal raises no new grounds and is identical to previously decided matters, it will be dismissed based on the earlier ruling.

Facts

This is an appeal filed by the Commissioner of Central GST and Central Excise, Jammu, against M/s Cadila Pharmaceuticals Ltd. The appeal concerns a matter identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh. The leading case among those was CEA No. 10 of 2020, decided on May 23, 2022. The present appeal, CEA No. 262/2022, was heard by the Court on October 17, 2022. The revenue argued that no new grounds were available to the appellant, and the matter was squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated May 23, 2022, in CEA No. 10/2020 and connected appeals, as argued by the revenue. 2. Whether the appeal should be dismissed on the same terms and conditions as laid down in the aforementioned prior judgment, as contended by the revenue. The revenue argued that the present appeal presented no new grounds and was squarely covered by the Court's previous decision in CEA No. 10/2020. The petitioner/appellant did not present any arguments as the judgment states that no new ground is available to the appellant.