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 was similar and identical to several other Excise Appeals previously decided by the Court. Specifically, it was covered by the judgment and order dated 23rd May 2022 in CEA No. 10/2020 and connected appeals. Since no new grounds were available to the appellant, the Court found no reason to deviate from its previous decision. Therefore, the appeal was dismissed on the same terms and conditions as laid down in the aforementioned judgment. The ratio decidendi is that appeals with identical facts and no new grounds are bound by previous judicial pronouncements of the same court.

Facts

The Commissioner of Central GST and Central Excise J and K Jammu (appellant) filed an appeal against M/s Cadila Pharmaceuticals 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. The leading case for those decisions was CEA No. 10 of 2020, decided on May 23, 2022. The Court noted that no new grounds were available to the appellant in the present appeal, and it was squarely covered by the prior judgment.

Key Issues

1. Whether the present appeal is covered by the judgment and order dated 23rd May 2022 passed in CEA No. 10/2020 and connected appeals, given that the appellant has not presented any new grounds. Petitioner/Appellant's Argument: The appellant did not present any new grounds for the appeal, implying that the matter is indeed covered by previous decisions. Respondent's Argument: The respondent, through their counsel, argued that the appeal is identical to previous ones and therefore should be dismissed on the same terms as the prior judgment. The respondent did not present any separate arguments beyond this.