Facts of the Case

  • The Appellant, the Commissioner of Central GST and Central Excise, J&K Jammu, filed an excise appeal (CEA No. 429/2022) against the Respondent, M/S Kashmir Agro and Chemicals, located in the SICOP Industrial Area, Kathua, J&K.
  • The revenue appeal sought to challenge tax/excise determinations concerning the respondent.
  • The division bench noted that this appeal was identical and similar to a cluster of other Central Excise Appeals previously adjudicated by the same High Court.

Issues Involved

  • Whether the present Central Excise Appeal preferred by the Revenue department raised any new grounds of law or facts distinct from the leading case decided earlier.
  • Whether the matter stands fully resolved and concluded under the doctrine of precedent by the judgment passed in the leading case, CEA No. 10/2020, on May 23, 2022.

Petitioner’s / Appellant's Arguments

  • The Appellant (Revenue Department), through its counsel Mr. Jagpaul Singh, argued the grounds raised in the appeal memo to contest the tax/excise position applicable to the respondent unit. However, they could not bring forth any newly discovered legal grounds or distinct factual modifications that deviated from the earlier cluster of matters.

Respondent’s Arguments

  • The Respondent maintained that the issues brought forth in the current appeal by the Revenue had already been heavily litigated, comprehensively evaluated, and conclusively settled by the High Court in the prior batch of connected appeals. Thus, no new intervention was legally required.

Court Order / Findings

  • The Division Bench, comprising Hon’ble The Chief Justice (Acting) Tashi Rabstan and Hon’ble Mr. Justice Rajesh Sekhri, observed that the appeal is completely identical to several other Excise Appeals decided by the Court on May 23, 2022.
  • The leading case for the cluster was CEA No. 10/2020.
  • The Court explicitly opined that since no new ground is available to the appellant, the matter stands squarely and fully covered by the earlier decision.
  • Consequently, the High Court dismissed the appeal on the exact same terms and conditions as laid down in the landmark judgment and order dated May 23, 2022, passed in CEA No. 10/2020 and connected appeals.

Important Clarification

  • This judgment reinforces the legal principle of consistency and judicial discipline. When a primary tax issue has been comprehensively decided in a leading case (CEA No. 10/2020), subsequent identical appeals filed by the Revenue department without any fresh legal or factual basis will be summarily dismissed under the same terms and conditions.

Section Involved

  • Central Excise Act, 1944 (Filed as Central Excise Appeal - CEA).

Link to download the order -https://mytaxexpert.co.in/uploads/1782890544_15compressed.pdf](https://mytaxexpert.co.in/uploads/1782890544_15compressed.pdf

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