Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Jammu Pigments PVT LTD Kathua J And K
Held
The Court held that the present Excise Appeals are squarely covered by its previous judgment dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals. The Court found no new grounds available to the appellant (Commissioner of Central GST and Central Excise, J&K Jammu) that would justify a different outcome. Consequently, all the appeals were dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals raising identical issues without new grounds are bound by previous decisions of the same court. The operative direction was the dismissal of all the appeals.
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. These appeals were against Kashmir Steel Rolling Mills (Respondent). The appeals were 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 have been presented by the appellant. Arguments: Petitioner/Appellant: The appellant contended that the appeals raise issues identical to those decided in the aforementioned prior judgment. They did not present any new arguments or grounds that would warrant a different decision. Respondent: The respondent's arguments are not recorded in this judgment. However, the Court's decision implies that the respondent's position, or at least the lack of new grounds from the appellant, led to the dismissal.
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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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