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

Held

The Court held that the issues involved in these appeals had already been considered and decided by a Coordinate Bench of the High Court in CEA No. 10/2020 and connected appeals, which had dismissed those appeals. Since no new grounds were urged by the appellant (Revenue), the Court found no reason to deviate from the previous decision. Consequently, all the present appeals were 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. The ratio decidendi is that if identical issues have been decided by a Coordinate Bench and no new grounds are presented, subsequent appeals on the same matter will be dismissed. The operative direction was to dismiss all the appeals and for the Registry to place a copy of the order on each file.

Facts

These appeals were filed by the Commissioner of Central GST & Central Excise, J&K, Jammu, against Emcure Pharmaceuticals Ltd. and connected respondents. The appeals concerned issues that had previously been adjudicated by a Coordinate Bench of the High Court in CEA No. 10/2020 and connected appeals. The appellant (Revenue) did not present any new grounds for appeal beyond those already considered in the prior judgment. The tax periods and specific amounts in dispute are not detailed in this judgment. The procedural history indicates that these appeals were filed after the decision in CEA No. 10/2020.

Key Issues

1. Whether the issues raised in these appeals are identical to those decided by a Coordinate Bench of this Court in CEA No. 10/2020 and connected appeals? (Question of law) Petitioner's Arguments: The appellant (Revenue) did not urge any new grounds in these appeals. They implicitly argued that the prior judgment should be reconsidered or that there were distinguishing factors not present in the earlier case, though no specific arguments to this effect are recorded. Revenue's Arguments: The Revenue contended that the issues in the present appeals are covered by the previous judgment of a Coordinate Bench in CEA No. 10/2020 and connected appeals, which dismissed those appeals. Therefore, the present appeals should also be dismissed on the same terms.