Commissioner Of Central GST And Central Excise J And K Jammu vs. Narbada Steels LTD Sidco Industrial Complex Bari Brahmana Jammu

Held

The Court held that the issue involved in these appeals has already been considered and decided by a Coordinate Bench in CEA No. 10/2020 and connected appeals, which were dismissed. Since no new grounds have been urged by the appellant, the present appeals are also dismissed on the same terms and conditions as laid down in the aforementioned judgment dated 23.05.2022. The ratio decidendi is that matters already decided by a coordinate bench, without new arguments being presented, should be disposed of in line with the prior decision. The operative direction is the dismissal of all the appeals.

Facts

These are a batch of appeals filed by the Commissioner of Central GST & Central Excise, J&K Jammu, against Emcure Pharmaceuticals Ltd. and connected respondents. The appeals concern issues that have previously been adjudicated by a Coordinate Bench of the High Court. The appellant has not presented any new grounds for appeal beyond those already considered. The judgment refers to a prior decision in CEA No. 10/2020 and connected appeals, which were dismissed. The present appeals are being disposed of on the same terms and conditions as the prior judgment.

Key Issues

1. Whether the present appeals raise any new legal or factual grounds that were not considered in CEA No. 10/2020 and connected appeals, thereby warranting a different decision? The Appellant (Commissioner of Central GST & Central Excise) argued that the appeals should be considered on their merits. However, the judgment notes that no new grounds have been urged by the appellant. The Respondent (Emcure Pharmaceuticals Ltd.) would likely contend that the matter is res judicata or covered by the previous judgment of the Coordinate Bench, and therefore, the appeals should be dismissed. The judgment does not explicitly record the arguments of the respondent, but implies their position by stating the appeals are dismissed on the same terms as the prior judgment.