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 is identical to several other Excise Appeals that were previously considered and decided by the Court in its judgment and order dated 23rd May 2022, with CEA No. 10 of 2020 being the leading case. Since no new grounds were available to the appellant, the matter was squarely covered by the aforementioned decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd May 2022 passed in CEA No. 10/2020 and connected appeals. The ratio decidendi is that appeals raising identical issues and grounds as those already decided by a coordinate bench, without presenting new arguments or facts, are bound by the previous pronouncements.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against M/s Cadilla Pharmaceuticals Ltd. (respondent). The appeal concerns issues identical to several other Excise Appeals previously decided by the High Court of Jammu & Kashmir and Ladakh. The leading case among those was CEA No. 10 of 2020. The appellant's counsel was heard. The Court noted that no new grounds were presented by the appellant. The current appeal was therefore considered to be squarely covered by the previous judgment.

Key Issues

1. Whether the present appeal is identical to and covered by the judgment and order dated 23rd May 2022 in CEA No. 10 of 2020 and connected appeals? Petitioner's contention: The petitioner argued that the present appeal raises issues identical to those decided in previous, similar appeals, and therefore, it should be dismissed on the same terms. The petitioner relied on the prior judgment of this Court in CEA No. 10 of 2020 and connected appeals. Respondent's contention: The respondent did not present any arguments as recorded in the judgment. The judgment states that the matter stands squarely covered by the previous decision, implying no new arguments were advanced or considered necessary by the respondent.