Commissioner Of Central GST And Central Excise Jammu vs. M/S Ritzy Polymers Sidco Igc Samba
Held
The Court held that all the Excise Appeals filed by the Commissioner of Central GST and Central Excise, J&K Jammu, were squarely covered by the Court's previous judgment dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals. The reasoning was that no new grounds were available to the appellant in the present set of appeals. Consequently, the Court dismissed all the appeals on the same terms and conditions as laid down in the aforementioned prior judgment. The ratio decidendi is that identical appeals with no new grounds are bound by previous rulings of the same court. No specific operative directions beyond dismissal were mentioned, and no issues were expressly left undecided.
Facts
The Commissioner of Central GST and Central Excise, J&K Jammu (Appellant/Petitioner) filed numerous Excise Appeals before the High Court of Jammu & Kashmir and Ladakh. The appeals were against Kashmir Steel Rolling Mills (Respondent). The appeals were stated to be similar and identical to several other Excise Appeals previously considered and decided by the Court. The Court noted that no new grounds were available to the appellant, and the matter was squarely covered by a prior decision dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals. The specific tax periods and amounts in dispute are not detailed in this order.
Key Issues
1. Whether the present Excise Appeals are covered by the Court's previous judgment dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals, given that no new grounds are available to the appellant? Contentions: Petitioner/Appellant: The appellant argued that the appeals are identical to previously decided matters and that no new grounds have been presented. They relied on the principle that matters already decided by the Court should be applied to subsequent identical cases. Respondent/Revenue: The respondent did not present any arguments as the Court found the matter to be squarely covered by its prior decision.
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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
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