Facts of the Case

The Commissioner of Central GST and Central Excise, Jammu & Kashmir, preferred an appeal before the High Court of Jammu & Kashmir and Ladakh against Emcure Pharmaceuticals Ltd. The appeal raised issues identical to those involved in several earlier Central Excise Appeals that had already been adjudicated by the High Court through its common judgment dated 23 May 2022 in CEA No. 10 of 2020 (the leading case). The appellant failed to demonstrate any distinguishing feature or fresh ground warranting reconsideration.

Issues Involved

  1. Whether the appeal raised any new legal or factual issue different from those already decided by the High Court.
  2. Whether the appeal deserved independent adjudication despite the earlier binding judgment covering the same controversy.

Petitioner’s Arguments

  • The Commissioner of Central GST and Central Excise challenged the order in favour of Emcure Pharmaceuticals Ltd.
  • The appellant sought consideration of the appeal before the High Court under the provisions governing Central Excise Appeals.

Respondent’s Arguments

  • Though no appearance was recorded on behalf of the respondent, the case stood covered by the earlier judgment rendered by the High Court in CEA No. 10 of 2020 and connected matters.
  • Since no new ground or distinguishing circumstance existed, the appeal was liable to be dismissed by following the earlier binding precedent.

Court Order / Findings

The High Court held that the present appeal was identical to several earlier Excise Appeals already decided by the Court through its judgment dated 23 May 2022 in CEA No. 10 of 2020. Since the appellant failed to point out any fresh ground or distinguishing feature, the Court held that the controversy was fully covered by the earlier decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the judgment dated 23 May 2022.

Important Clarification

  • Once an issue has already been conclusively decided by the High Court and no fresh ground is raised, subsequent identical appeals need not be re-examined.
  • Courts will consistently follow binding precedent where the facts and legal issues are identical.
  • Mere filing of another appeal without any new legal basis does not justify reconsideration of an issue already settled.

Sections Involved

  • Central Excise Act, 1944 – Appeal Provisions
  • Central Excise Appeal (CEA) No. 414/2022

Link to download the order -

https://www.mytaxexpert.co.in/uploads/1782984089_148compressed.pdf

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