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 was identical to several other Excise Appeals previously decided by the Court vide its judgment and order dated May 23, 2022, in CEA No. 10/2020 and connected appeals. Since no new grounds were presented by the appellant, the matter was squarely covered by the aforementioned decision. Consequently, the Court dismissed the appeal on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals with identical facts and no new grounds are bound by previous High Court judgments on similar matters.

Facts

The Commissioner of Central GST and Central Excise, J&K Jammu (appellant) filed an appeal against M/s R B Jodhamal and Co. Pvt. Ltd. (respondent). The appeal was similar and identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh in a judgment dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The appellant's counsel was heard, and the Court noted that no new grounds were available to the appellant, indicating 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? Petitioner/Appellant's Argument: The appellant argued that the present appeal raises no new grounds and is identical to previously decided matters, implying it should be dismissed on the same terms. Respondent's Argument: The judgment does not record any specific arguments made by the respondent. However, the Court's decision implies that the respondent's position, as reflected in the prior judgments, was upheld.