Facts of the Case

The Commissioner of Central GST & Central Excise, J&K Jammu filed multiple Central Excise Appeals before the High Court of Jammu & Kashmir and Ladakh against Emcure Pharmaceuticals Ltd. and other connected matters. The Revenue sought reconsideration of an issue that had already been decided by a Coordinate Bench of the same High Court in an earlier batch of appeals (CEA No. 10/2020 and connected matters).

Issues Involved

The principal issue before the High Court was whether the Revenue's appeals could be entertained when the identical issue had already been conclusively decided by a Coordinate Bench of the same Court and no fresh grounds had been raised by the appellant.

Petitioner’s Arguments

The Commissioner of Central GST & Central Excise, J&K Jammu, as the appellant, challenged the orders under appeal by filing a fresh batch of Central Excise Appeals seeking adjudication of the issue. However, no new legal or factual ground distinguishing the present appeals from the earlier decided matters was brought before the Court.

Respondent’s Arguments

Emcure Pharmaceuticals Ltd. and the connected respondents relied upon the earlier judgment rendered by the Coordinate Bench in CEA No. 10/2020 and connected appeals, contending that the controversy already stood concluded and required no fresh adjudication.

Court Order / Findings

The High Court observed that the controversy involved in the present appeals had already been examined and decided by a Coordinate Bench in CEA No. 10/2020 and connected appeals.

Since the issue was fully covered by the earlier judgment and the appellant had failed to raise any new ground warranting reconsideration, the Court dismissed all the appeals on the same terms and conditions contained in the judgment dated 23.05.2022 passed in CEA No. 10/2020 and connected matters.

The Court also directed the Registry to place a copy of the order on the record of each connected appeal.

Important Clarification

  • Where an identical legal issue has already been decided by a Coordinate Bench, subsequent appeals involving the same issue are liable to be dismissed if no fresh legal or factual ground is demonstrated.
  • Judicial discipline requires Coordinate Bench decisions to be followed unless distinguished on facts or reconsidered by a larger Bench.
  • Mere filing of multiple appeals on an already settled issue does not justify re-examination by the Court.

Sections Involved

  • Central Excise Act, 1944 – Provisions relating to appeals before the High Court.

Link to Download the Order

https://www.mytaxexpert.co.in/uploads/1784889362_1966compressed.pdf

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