Facts of the Case

The Commissioner of Central GST and Central Excise, J&K, Jammu, filed a Central Excise Appeal before the High Court of Jammu & Kashmir and Ladakh at Jammu against M/s Zuventus Healthcare Ltd.

The appeal raised issues that the Court found were similar and identical to a batch of several other Excise appeals earlier considered and decided by the same Court through a judgment and order dated 23rd May, 2022, in which CEA No. 10 of 2020 had been the leading case.

The appeal was heard by a Division Bench on 08.05.2023.

Issues Involved

  1. Whether the present Central Excise Appeal raised any new ground that would justify a different outcome from the Court's earlier decision on identical issues in CEA No. 10 of 2020 and connected appeals.

Petitioner's Arguments

  • The appellant (Commissioner of Central GST and Central Excise) argued the appeal through counsel; the specific submissions are not elaborated in this short order, which records that no new ground was found to be available.

Respondent's Arguments

  • No appearance is recorded for the respondent, M/s Zuventus Healthcare Ltd., in this order.

Court Order / Findings

  • Having heard counsel for the appellant, the Court held that no new ground was available to the appellant and that the matter stood squarely covered by the earlier decision dated 23rd May, 2022, in CEA No. 10 of 2020 and connected appeals.
  • The appeal was accordingly dismissed on the same terms and conditions as laid down in that earlier judgment.

Important Clarification

This is a Central Excise appeal decided by simply applying an earlier precedent from a batch of connected Excise cases; it does not independently analyse or decide any question of GST law. Readers should note that although the appellant's department title today includes 'GST' (reflecting the post-2017 reorganisation of the tax administration), the dispute itself concerns Central Excise duty, a distinct, older indirect tax regime applicable to specified goods like pharmaceuticals.

Sections Involved

  • Central Excise Act, 1944 – underlying Excise duty dispute
  • Doctrine of precedent / judicial consistency in tax appeals

Decision – In Favour of

The Central Excise Appeal filed by the Revenue (Commissioner of Central GST and Central Excise) was dismissed, meaning the outcome favoured the respondent-assessee, M/s Zuventus Healthcare Ltd., consistent with the Court's earlier ruling in the connected batch of appeals.

Case Details

  • Court: High Court of Jammu & Kashmir and Ladakh at Jammu
  • Case No.: CEA No. 70/2023, CM Nos. 2635/2023 & 2636/2023
  • Coram: Justice Tashi Rabstan and Justice Puneet Gupta
  • Date: 08.05.2023

Link to Download the Order

Click here to view/download the full order

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