Commissioner Central GST And Central Excise Jammu vs. M/S Berger Paints INDIA LTD ,Sidco Igc, Samba

Held

The Court held that the present appeal was identical to several other Excise Appeals previously considered and decided by the Court in its judgment dated 23rd May 2022, with CEA No. 10 of 2020 as the leading case. Since no new grounds were presented by the appellant, the matter was squarely covered by the prior decision. The Court found no reason to deviate from its earlier pronouncements. Accordingly, 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 with identical facts and no new grounds are bound by previous judgments of the same court.

Facts

The appeal was filed by the Commissioner Central GST and Central Excise, Jammu, against M/s Berger Paints India Ltd. The appeal was identical to several other Excise Appeals previously considered and decided by the High Court of Jammu & Kashmir and Ladakh vide a judgment dated 23rd May 2022, which had CEA No. 10 of 2020 as the leading case. The Court heard counsel for both parties. The appellant (Commissioner) did not present any new grounds for the appeal.

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? Petitioner/Appellant's Arguments: The petitioner/appellant argued that the present appeal raises no new grounds and is squarely covered by the previous decision of the Court. They relied on the principle that matters already decided by a higher court, or by the same court in previous identical cases, should be followed. Respondent's Arguments: The respondent did not present any arguments as the matter was deemed to be covered by precedent. The judgment records no specific arguments from the respondent.