Facts of the Case

This order is not a GST decision — it is another Central Excise Act appeal by the same appellant, the Commissioner Central GST and Central Excise, J&K Jammu, against the same respondent, M/s Ritzy Polymers, IGC Samba, J&K (a related, separately numbered appeal, CEA No.126/2023, to the one decided on 24.04.2023 in CEA No.54/2023 against the same respondent). The appellant's counsel accepted that this appeal was similar and identical to several other Excise Appeals already considered and decided by the same High Court by a judgment and order dated 23rd May 2022, in which CEA No.10 of 2020 was the leading case. The matter was decided on 14.08.2023.

Issues Involved

  1. Whether any new ground existed to distinguish this appeal from the batch of Excise Appeals already decided by the Court's judgment dated 23rd May 2022 in CEA No.10 of 2020 and connected matters.

Petitioner's Arguments

  • Counsel for the appellant fairly conceded that the appeal was similar and identical to the earlier batch of appeals already decided against the department.

Respondent's Arguments

  • No independent submissions on behalf of the respondent are recorded, as the appeal was disposed of on the basis of the appellant's own concession.

Court Order / Findings

  • The Court held that as no new ground was available to the appellant, 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 order applies an earlier precedent without independent reasoning; it decides nothing new about excise or GST law and has no bearing on any GST question. Readers interested in the substantive reasoning should refer to the Court's judgment dated 23rd May 2022 in CEA No.10 of 2020.

Sections Involved

  • Central Excise Act, 1944 — Section 35G appeal (as considered and decided in the earlier leading case, CEA No.10 of 2020)

Decision – In Favour of

Decided in favour of the Respondent, M/s Ritzy Polymers, by applying the outcome of the Court's earlier ruling against the same appellant on identical facts.

Case Details

High Court of Jammu & Kashmir and Ladakh at Jammu | CEA No.126/2023 with CM Nos.4778/2023 and 4779/2023 | Coram: Hon'ble Mr. Justice Tashi Rabstan and Hon'ble Mr. Justice Rahul Bharti | Date: 14.08.2023.

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.