Commissioner Of Central GST And Central Excise J And K Jammu vs. Saraswati Plastotech INDIA PVT LTD Sidco Industrial Complex Bari Brahmana Jammu

Held

The Court held that since the issue involved in the present appeal has already been considered and decided by a Coordinate Bench of this Court in CEA No. 10/2020 and connected appeals, and those appeals were dismissed, the present appeal should also be dismissed on the same terms and conditions. The Court noted that no new grounds were urged by the appellant. The ratio decidendi is that matters already decided by a Coordinate Bench, without new arguments, should follow the precedent. The operative direction was the dismissal of the appeal.

Facts

This is an appeal filed by the Commissioner of Central GST and Central Excise, Jammu, against Saraswati Plastotech India Pvt. Ltd. The appeal concerns an issue that has already been decided by a Coordinate Bench of the High Court in CEA No. 10/2020 and connected appeals, which were dismissed. The appellant has not raised any new grounds in the present appeal. The respondent was represented by none.

Key Issues

1. Whether the present appeal, raising issues already decided by a Coordinate Bench in CEA No. 10/2020 and connected appeals, should be dismissed on the same grounds. The Appellant argued that the appeal should be dismissed on the same terms and conditions as laid down in the judgment dated 23.05.2022 passed in CEA No. 10/2020 and connected appeals, as no new grounds have been urged. The Respondent did not present any arguments.