Facts of the Case

This is a pre-GST Central Excise Act matter. The Commissioner of Central GST and Central Excise, Jammu, filed this appeal, which the Court found to be similar and identical to a batch of other Excise Appeals already decided by the same High Court in a judgment dated 23 May 2022, in which CEA No. 10 of 2020 was the leading case.

The respondent, Krishi Rasayan Exports Private Limited, did not appear in these proceedings, and the appellant's counsel could not point to any new ground distinguishing this appeal from the earlier batch decision.

Issues Involved

  1. Whether the present appeal raised any ground distinct from the issue already decided in the earlier batch of Excise Appeals led by CEA No. 10 of 2020.

Petitioner's (Appellant's) Arguments

  • No new or distinguishing ground was placed before the Court by the appellant's counsel; the appeal was argued on the same footing as the earlier batch matters.

Respondent's Arguments

  • No appearance was made on behalf of the respondent.

Court Order / Findings

  • The Court held that the appeal was similar and identical to the batch of Excise Appeals already decided vide the judgment dated 23 May 2022 in CEA No. 10 of 2020 and connected appeals.
  • Since no new ground was available to the appellant, the Court held the matter stood squarely covered by the earlier decision and dismissed the appeal on the same terms and conditions as laid down in that judgment.

Important Clarification

This is a very short, precedent-following order that does not independently analyse the underlying Central Excise Act question — it simply applies the outcome of an earlier batch decision (CEA No. 10 of 2020) to an identical set of facts. Readers seeking the substantive reasoning should refer to that lead judgment. The matter has no connection to GST law; the appellant department's current name reflects only administrative reorganisation post-GST.

Sections Involved

  • Section 35G of the Central Excise Act, 1944 (appeal to High Court)

Decision – In Favour of

Decided against the appellant-department — the appeal was dismissed, following the earlier batch precedent, without independent reasoning on the substantive Excise Act question.

Case Details

Court: High Court of Jammu & Kashmir and Ladakh at Jammu
Case No.: CEA No. 5/2023 (with CM No. 49/2023 and CM No. 50/2023)
Coram: Hon'ble the Chief Justice (Acting) Tashi Rabstan and Hon'ble Ms. Justice Moksha Khajuria Kazmi
Date of Order: 30.01.2023

Link to Download the Order

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