Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S R B Jodhamal And Co PVT LTD Tope Sherkhania Jammu J And K

Held

The Court held that the present appeal is squarely covered by the judgment and order dated 23rd May 2022, passed in CEA No. 10/2020 and connected appeals. The reasoning is that the appellant has not presented any new grounds in this appeal, making it identical to the previously decided matters. The ratio decidendi is that appeals with identical facts and no new arguments, which are covered by a prior judgment of the same court, should be dismissed on the same terms as the earlier judgment. The operative direction was to dismiss the appeal on the same terms and conditions as laid down in the judgment dated 23rd May 2022. No issue was expressly left undecided.

Facts

This is an appeal filed by the Commissioner of Central GST and Central Excise, J&K Jammu (appellant) against M/S R B Jodhamal and Co. Pvt. Ltd. (respondent). The appeal concerns an issue identical to several other Excise Appeals previously decided by the High Court. The Court notes that no new grounds have been presented by the appellant in this case. The judgment refers to a prior decision dated 23rd May 2022, where CEA No. 10 of 2020 was the leading case, and states that the present appeal is squarely covered by that decision. The specific tax period(s) and the amount in dispute are not recorded in this judgment. The procedural history leading to this appeal is not detailed, other than it being an appeal before the High Court.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated 23rd May 2022 in CEA No. 10/2020 and connected appeals, given that no new grounds have been presented by the appellant. Contentions: Petitioner/Appellant: The appellant argued that the matter is identical to previously decided cases and no new grounds are available. They implicitly relied on the principle that similar matters should be decided consistently. Revenue/State: No specific arguments were recorded for the respondent (M/S R B Jodhamal and Co. Pvt. Ltd.) in this judgment. The Court's decision appears to be based on the appellant's submission and the prior precedent.