Commissioner Of Central GST And Central Excise J And K Jammu vs. Biostadt INDIA LTD Sidco Industrial Complex Bari Brahmana Jammu

Held

The Court held that the present appeal was identical to several other Excise Appeals previously decided by the Court, specifically referencing the judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. The Court found that no new grounds were available to the appellant in the present case. Therefore, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals raising identical issues and grounds as those already decided by a coordinate bench of the High Court, without presenting new arguments or facts, are bound to be dismissed following the precedent. The operative direction was the dismissal of the appeal.

Facts

The Commissioner of Central GST and Central Excise, J&K, Jammu (appellant) filed an appeal against Biostadt India Ltd. (respondent). The appeal was 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, decided on May 23, 2022. The appellant's counsel argued the case, and the respondent's counsel was also present. The Court considered the arguments presented and the prior judgment.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals? The appellant argued that the appeal presented no new grounds and was squarely covered by the aforementioned decision. The respondent's arguments were not recorded in the judgment. The Court's decision hinges on whether the present appeal raises issues distinct from those already adjudicated in the prior case.