Facts of the Case

The Commissioner of Central GST and Central Excise, Jammu, preferred an appeal before the High Court of Jammu & Kashmir and Ladakh against the order in favour of M/s R B Jodhamal Industries Pvt. Ltd.

During the hearing, the Court noted that the issues raised in the present appeal were identical to those already adjudicated in several earlier Central Excise Appeals, the leading matter being CEA No. 10/2020, decided on 23 May 2022.

The Court examined whether the Revenue had raised any fresh legal or factual grounds warranting reconsideration of the settled issue.

 

Issues Involved

  1. Whether the present Central Excise Appeal involved any new legal issue distinguishing it from the earlier decided appeals.
  2. Whether the appeal was liable to be dismissed by applying the ratio laid down in the judgment dated 23.05.2022 passed in CEA No. 10/2020 and connected matters.

 

Petitioner’s Arguments

The Commissioner of Central GST and Central Excise challenged the order passed in favour of the respondent and sought consideration of the appeal before the High Court.

The Revenue requested the Court to interfere with the impugned order by entertaining the appeal under the provisions governing Central Excise appeals.

 

Respondent’s Arguments

Although no separate submissions of the respondent are recorded in the order, the respondent benefited from the earlier binding judgment of the High Court covering identical issues.

The respondent's case stood supported by the precedent already laid down in CEA No. 10/2020 and connected appeals.

 

Court Order / Findings

The High Court held that the present appeal was identical to several earlier Central Excise Appeals already decided by the Court.

The Court observed that:

  • No fresh ground had been raised by the Revenue.
  • The controversy was fully covered by the judgment dated 23 May 2022 in CEA No. 10/2020.
  • Since the legal issues had already been settled, there was no reason to take a different view.

Accordingly, the Court dismissed the appeal on the same terms and conditions contained in the earlier judgment.

 

Important Clarification

  • Where an appeal raises issues that are already concluded by a binding judgment of the same High Court, and no new ground is shown, the Court may dismiss the appeal by following the earlier precedent.
  • Judicial consistency requires similar matters to be decided alike unless distinguishing facts or legal issues are demonstrated.
  • The decision reiterates the principle that repetitive appeals without fresh grounds are not maintainable when the controversy already stands concluded by an earlier binding judgment.

Sections / Provisions Involved

  • Provisions governing Central Excise Appeals under the Central Excise Act, 1944.
  • Appeal decided by following the binding precedent in CEA No. 10/2020 and connected appeals.


Link to download the order -

https://www.mytaxexpert.co.in/uploads/1782982214_138.pdf

 

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