Facts of the Case

The Commissioner of Central GST and Central Excise, Jammu, filed Central Excise Appeal No. 446 of 2022 before the Jammu & Kashmir High Court against M/s Jindal Drugs Ltd, Jammu.

The appeal was one of several similarly worded Central Excise appeals filed by the department, all of which had already been considered and decided by the same High Court in a batch of connected appeals headed by CEA No. 10 of 2020, by judgment dated 23.05.2022.

No party appeared for the respondent at the hearing of this particular appeal, and the department's counsel could point to no new ground distinguishing this case from the earlier batch.

Issues Involved

  1. Whether this appeal, being materially identical to the appeals already decided in CEA No. 10 of 2020, warranted a different outcome.

Petitioner's Arguments

  • The Commissioner (as appellant), through counsel, was heard, but no additional or distinguishing ground was placed before the Court beyond what had already been considered in CEA No. 10 of 2020.

Respondent's Arguments

  • No one appeared for the respondent; the order does not record any submissions on its behalf.

Court Order / Findings

  • The Court held that the appeal was similar and identical to the several other excise appeals already decided by the judgment and order dated 23.05.2022 in CEA No. 10 of 2020 and connected matters.
  • Finding no new ground available to the appellant, the Court held the matter to be squarely covered by that earlier decision.
  • The appeal was accordingly dismissed on the same terms and conditions as laid down in the judgment in CEA No. 10 of 2020.

Important Clarification

This order does not independently analyse the Central Excise dispute; it simply applies the outcome of the Court's own earlier leading judgment in CEA No. 10 of 2020 to an identical set of facts. Readers looking for the underlying reasoning should refer to that earlier judgment rather than this one, which records no fresh legal discussion. It has no bearing on any GST provision — GST appears only in the appellant department's post-2017 name.

Sections Involved

  • Central Excise Act, 1944 – the substantive statute under which the appeal arose
  • Central Excise Rules, 2002 – rules governing the underlying dispute

Decision – In Favour of

Decided against the appellant (the Commissioner) — the appeal was dismissed on the same terms as the Court's earlier ruling in CEA No. 10 of 2020, without independent reasoning.

Case Details

High Court of Jammu & Kashmir and Ladakh at Jammu. CEA No. 446 of 2022 with CM Nos. 7872/2022 and 7873/2022 (Commissioner of Central GST and Central Excise, J&K, Jammu v. Jindal Drugs Ltd, Jammu). Coram: Hon'ble The Chief Justice (Acting) Tashi Rabstan and Hon'ble Mrs. Justice Moksha Khajuria Kazmi. Order dated 30.01.2023.

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.