Facts of the Case

The Commissioner of Central GST and Central Excise, Jammu filed an appeal before the High Court of Jammu & Kashmir and Ladakh challenging the order passed in favour of M/s Sun Pharmaceutical Industries, EPIP Kartholi Bari Brahmana, Jammu.

The High Court observed that the issues raised in the present appeal were identical to those involved in several earlier Central Excise Appeals, particularly the judgment dated 23.05.2022 rendered in CEA No. 10 of 2020, which was treated as the leading case. Since no fresh grounds were raised by the appellant, the Court considered the controversy to be fully covered by the earlier decision.

 

Issues Involved

  1. Whether the appeal raised any new legal or factual issue warranting reconsideration by the High Court.
  2. Whether the appeal was liable to be dismissed in view of the binding precedent already laid down by the High Court in CEA No. 10 of 2020.
  3. Whether identical issues already decided by the Court required any fresh adjudication.

 

Petitioner's Arguments

  • The Commissioner of Central GST and Central Excise preferred the appeal challenging the order passed in favour of the respondent.
  • The appellant sought consideration of the appeal under the provisions governing Central Excise appeals before the High Court.

 

Respondent's Arguments

  • The respondent relied upon the earlier judgment of the High Court covering the identical issue.
  • It was contended that the controversy stood concluded by the judgment dated 23.05.2022 passed in CEA No. 10 of 2020 and connected matters.

 

Court Order / Findings

The High Court dismissed the appeal holding that:

  • The present appeal was identical to several earlier Excise Appeals.
  • The controversy was squarely covered by the judgment dated 23.05.2022 in CEA No. 10 of 2020.
  • No new ground had been raised by the appellant requiring fresh consideration.
  • Consequently, the appeal was dismissed on the same terms and conditions contained in the earlier judgment.

Accordingly, CEA No. 406/2022 was dismissed.

 

Important Clarification

  • When the issues involved in an appeal are identical to those already decided by the High Court, and no new ground is presented, the Court may dismiss the appeal by following the earlier binding judgment.
  • Judicial consistency requires that identical matters be decided uniformly unless distinguishing facts or new legal issues are demonstrated.
  • Mere filing of another appeal on the same issue does not justify re-examination when the matter is already settled by precedent.

 

Sections Involved

  • Central Excise Act, 1944
  • Section 35G of the Central Excise Act, 1944 (Appeal before High Court)
  • Relevant provisions governing Central Excise Appeals

 

Link to download the order -

https://mytaxexpert.co.in/uploads/1782971125_125compressed.pdf

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