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 were squarely covered by its previous judgment and order dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals. Since no new grounds were presented by the appellant, the Court found no reason to deviate from its earlier decision. Consequently, all the appeals were dismissed on the same terms and conditions as laid down in the aforementioned prior judgment. The ratio decidendi is that appeals presenting identical facts and issues, without new grounds, will be decided in line with established precedents set by the same court.

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 in a judgment dated May 23, 2022, where CEA No. 10 of 2020 was the leading case. The Court heard counsel for both parties. The appellant did not present any new grounds.

Key Issues

1. Whether the present Excise Appeals are covered by the Court's previous decision dated May 23, 2022, in CEA No. 10 of 2020 and connected appeals? Petitioner's Argument: The petitioner contended that the present appeals are identical to the previously decided matters and therefore should be dismissed on the same terms. Respondent's Argument: The respondent did not present any specific arguments as the judgment indicates the matter was covered by prior decisions. The Court noted that no new grounds were available to the appellant.