Facts of the Case

The Commissioner of Central GST and Central Excise, Jammu, filed Central Excise Appeal No. 67 of 2023 before the Jammu & Kashmir High Court against M/s JSB Aluminium.

As in several other appeals filed by the same department around the same time, this appeal was materially identical to a batch already decided by the same High Court in CEA No. 10 of 2020 (judgment dated 23.05.2022).

No party appeared for the respondent, and the department's counsel could point to no new ground distinguishing this case from that 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 and dismissed the appeal on the same terms and conditions.

Important Clarification

As with the department's other similarly-worded appeals decided around the same time, this order records no independent reasoning on the underlying Central Excise dispute — it simply applies the outcome of the Court's earlier leading judgment in CEA No. 10 of 2020. It has no bearing on GST law; 'GST' appears only in the appellant department's post-2017 designation.

Sections Involved

  • Central Excise Act, 1944 – the substantive statute under which the appeal arose

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. 67/2023 with CM Nos. 2629/2023 and 2630/2023 (Commissioner of Central GST and Central Excise, J&K, Jammu v. M/s JSB Aluminium). Coram: Hon'ble Mr. Justice Tashi Rabstan and Hon'ble Mr. Justice Puneet Gupta. Order dated 08.05.2023.

Link to Download the Order

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