Commissioner Of Central GST And Central Excise Jammu vs. M/S Sun Pharma Lab LTD Sidco Igc Samba

Held

The Court held that all the 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. The Court found that the appellant had not presented any new grounds to warrant a different decision. 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 if an appeal raises no new grounds and is identical to previously decided matters, it will be dismissed in line with the prior ruling. The operative direction was the dismissal of all 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. 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 the appellant has presented no new grounds. Arguments: Petitioner/Appellant: The appellant argued that the appeals were identical to previous ones and that no new grounds were available. They relied on the principle that similar matters should be decided consistently with prior judgments. Respondent: The respondent did not present any arguments as recorded in the judgment. The judgment states that the matter was covered by a prior decision, implying the respondent's position was likely aligned with the outcome of that prior decision.