Facts of the Case

The Commissioner of Central GST & Central Excise, Jammu filed CEA No. 225/2022 against M/s Casil Industries Ltd. before the High Court of Jammu & Kashmir and Ladakh at Jammu.

The High Court recorded that the present appeal was similar and identical to several other Excise Appeals already considered and decided by the Court through its judgment and order dated 23 May 2022, in which CEA No. 10/2020 was the leading case.

Issues Involved

The principal issue before the High Court was whether the present Excise Appeal raised any new ground that could distinguish it from the earlier batch of Excise Appeals decided on 23 May 2022, with CEA No. 10/2020 as the leading case.

The Court was therefore required to determine whether the present matter was already governed by the earlier decision and liable to be disposed of on the same terms and conditions.

Petitioner’s / Appellant’s Arguments

The appellant, Commissioner of Central GST & Central Excise, Jammu, was represented by Mr. Jagpaul Singh, Advocate.

The order records that the Court heard counsel for the appellant. However, it does not separately reproduce or elaborate the detailed submissions advanced on behalf of the appellant. The Court ultimately found that no new ground was available to the appellant and that the matter stood squarely covered by the earlier decision.

Respondent’s Arguments

The order does not record any separate appearance or detailed submissions on behalf of M/s Casil Industries Ltd. Accordingly, no specific respondent argument can be attributed beyond what is expressly contained in the judicial order.

Court Order / Findings

The High Court held that:

  1. The present appeal was similar and identical to several other Excise Appeals previously considered and decided by the Court.
  2. Those appeals had been decided by judgment and order dated 23 May 2022, with CEA No. 10/2020 as the leading case.
  3. No new ground was available to the appellant.
  4. The matter therefore stood squarely covered by the earlier decision.
  5. Consequently, CEA No. 225/2022 was dismissed on the same terms and conditions as laid down in the judgment and order dated 23 May 2022 passed in CEA No. 10/2020 and connected appeals.

Important Clarification

A significant clarification arising from the order is that where a subsequent Excise Appeal is similar and identical to appeals already adjudicated by the same Court, and the appellant is unable to demonstrate any new ground, the Court may treat the matter as squarely covered by the earlier decision and dismiss the appeal on the same terms and conditions.

It is equally important that the present one-page order does not disclose the detailed factual controversy, precise tax issue, or specific statutory provision involved in the leading CEA No. 10/2020. Therefore, those matters should not be inferred from this order alone.

Link to Download the Order https://mytaxexpert.co.in/uploads/1783317910_1053compressed.pdf

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