Commissioner Of Central GST And Central Excise Jammu vs. M/S Casil Industries LTD Igc Samba

Held

The Court held that the issue involved in the present appeal has already been considered and decided by a Coordinate Bench of the High Court in CEA No. 10/2020 and connected appeals, which were dismissed. Since no new grounds were urged by the appellant in the present appeal, it is 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 appeals raising issues already decided by coordinate benches, without presenting new grounds, are liable to be dismissed following the precedent.

Facts

This is an appeal filed by the Commissioner of Central GST and Central Excise Jammu against M/s Casil Industries 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 specific tax period(s) and the order or action under challenge, as well as the authority that passed it, are not detailed in the provided judgment excerpt. The amount in dispute is also not mentioned.

Key Issues

1. Whether the present appeal is maintainable given that the issue involved has already been decided by a Coordinate Bench of this Court in CEA No. 10/2020 and connected appeals, which were dismissed. Petitioner's Contention: The appellant argues that the present appeal should be dismissed on the same terms as the previous judgment in CEA No. 10/2020, as no new grounds have been urged. Respondent's Contention: The respondent's arguments are not recorded in the provided judgment excerpt. The judgment states that the issue is covered by a previous decision and no new grounds were urged by the appellant.