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

Held

The Court held that the present appeal is identical to several other Excise Appeals previously considered and decided by the Court in its judgment and order dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. Since no new grounds were available to the appellant, the matter was squarely covered by the aforesaid decision. The Court found no reason to deviate from its previous ruling. Accordingly, 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 with no new grounds are bound by previous judgments of the same court. The operative direction was to dismiss the appeal.

Facts

The Commissioner of Central GST and Central Excise Jammu (Appellant) filed an appeal against M/s Berger Paints India Ltd. (Respondent). The appeal concerns an issue that is identical to several other Excise Appeals previously decided by the High Court. The leading case among these was CEA No. 10 of 2020, which was decided on May 23, 2022. The present appeal was filed on October 10, 2022. The Court heard counsel for both parties and noted that no new grounds were presented by the appellant, indicating the matter was already covered by the previous 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, given that the present appeal raises identical issues and no new grounds are presented by the appellant. Contentions: Petitioner/Appellant: The appellant argued that the matter was squarely covered by the previous decision of the Court in CEA No. 10 of 2020 and connected appeals, and no new grounds were available to support their case. Respondent: The respondent did not present any arguments as the Court found the matter to be covered by precedent.