Commissioner Of Central GST And Central Excise Jammu vs. M/S Godrej Agrovet LTD Igc Samba
Held
The High Court held that the present Excise Appeals were similar and identical to other Excise Appeals previously decided by the Court on May 23, 2022, in CEA No. 10 of 2020 and connected appeals. Since no new grounds were available to the appellant (Revenue), the matter was considered squarely covered by the prior decision. Consequently, all the appeals were dismissed on the same terms and conditions as laid down in the judgment and order dated May 23, 2022. The ratio decidendi is that if a matter is identical to a previously decided case with no new arguments presented, the outcome will follow the precedent. The operative direction was the dismissal of all appeals.
Facts
These are numerous Excise Appeals filed by the Commissioner of Central GST and Central Excise, J&K Jammu, against Kashmir Steel Rolling Mills. The appeals are stated to be similar and identical to other Excise Appeals previously decided by the High Court on May 23, 2022, in CEA No. 10 of 2020 and connected appeals. The appellant (Revenue) argued that no new grounds were available, and the matter was squarely covered by the prior decision. The respondent (assessee) was represented by counsel. The judgment does not specify the tax periods, the specific orders or actions under challenge, the authorities that passed them, or the amounts in dispute.
Key Issues
1. Whether the present Excise Appeals are covered by the High Court's judgment and order dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals, as argued by the appellant/petitioner. The appellant/petitioner contended that no new grounds were available to them and the matter was squarely covered by the aforesaid prior decision. The respondent/assessee's arguments are not recorded in the judgment. The judgment does not explicitly frame the issues as questions of law or mixed law and fact, nor does it name specific provisions of the CGST/SGST Act or Rules that form the basis of the dispute.
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Cause title — parties, addresses and appearances
ORDER
All these Excise Appeals are similar and identical to the several other Excise Appeals which have been considered and decided by us vide judgment and order dated 23rd May 2022 wherein CEA No. 10 of 2020 was the leading case.
Having heard counsel for the parties, we are of the opinion that as no new ground is available to the appellant, the matter stand squarely covered by the above decision.
Accordingly, all the appeals are dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd May 2022 passed in CEA No. 10 of 2020 and connected appeals.
(SANJAY D
The judgment continues below.
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