Commissioner Of Central GST And Central Excise J And K Jammu vs. Jindal Drugs LTD Epip Kartholi Sidco Industrial Complex Bari Brahmana Jammu J And K

Held

The Court held that since the issue involved in the present appeals has already been considered and decided by a Coordinate Bench of this Court in CEA No. 10/2020 and connected appeals, and no new grounds have been urged by the appellant, all these appeals are dismissed on the same terms and conditions as laid down in the aforementioned judgment. The ratio decidendi is that where a legal issue has been conclusively decided by a High Court, subsequent appeals raising the same issue without new grounds are liable to be dismissed on the same basis. 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 matters. The appeals concern an issue that has previously been adjudicated by a Coordinate Bench of the High Court. The appellant has not presented any new grounds in these appeals. The previous judgment in CEA No. 10/2020 and connected appeals, which dealt with the same issue, resulted in the dismissal of those appeals.

Key Issues

1. Whether the present appeals, raising an issue already decided by a Coordinate Bench of this Court in CEA No. 10/2020 and connected appeals, should be dismissed on the same terms and conditions as laid down in that prior judgment? Appellant's contention: The appellant argued that the issue in these appeals is identical to the one decided in CEA No. 10/2020. Since no new grounds have been urged, the appeals should be dismissed in line with the previous ruling. Respondent's contention: The respondent did not present any arguments as the judgment indicates that the issue was already covered and no new grounds were urged by the appellant.