Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Viraj Industries Sidco Industrial Complex Bari Brahmana Jammu

Held

The Court held that the present appeal is squarely covered by its previous 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 that would warrant a different decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned prior judgment. The ratio decidendi is that appeals with identical issues and no new arguments will be decided based on established precedents of the same court. No specific operative directions were given beyond the dismissal of the appeal, and no issues were expressly left undecided.

Facts

The appeal was filed by the Commissioner of Central GST and Central Excise, J&K, Jammu, against M/s Viraj Industries. The appeal concerns an issue that is identical to several other Excise Appeals previously decided by the High Court. The Court noted that no new grounds were presented by the appellant. The specific tax period and the order or action under challenge, as well as the authority that passed it, are not detailed in the provided judgment excerpt. The amount in dispute is also not specified.

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, as no new grounds have been raised by the appellant. Petitioner/Appellant's Argument: The appellant, represented by Mr. Jagpaul Singh, Advocate, did not present any new grounds for appeal, implying that the matter is indeed covered by previous decisions. Revenue/State's Argument: No specific argument is recorded for the respondent (M/s Viraj Industries) in the provided judgment excerpt. The Court's decision suggests that the respondent's position, or the factual matrix relevant to their case, was consistent with the issues decided in the prior appeals.