Facts of the Case

This order concerns the pre-GST Central Excise regime, not GST. The Commissioner of Central GST and Central Excise, Jammu, filed an appeal against M/s JSB Aluminium, SIDCO Industrial Growth Centre, Samba, under the Central Excise Act, 1944. No representation appeared for the respondent. The appellant's counsel could point to no new ground distinguishing this appeal from several other Excise Appeals already decided by the same Court in a judgment dated 23 May 2022, with CEA No. 10 of 2020 as the leading case.

Issues Involved

  1. Whether the appeal raised any distinguishable ground from the earlier Division Bench ruling in CEA No. 10 of 2020 and connected appeals.

Petitioner's Arguments

  • (Appellant/Commissioner) No new or distinguishing ground was specifically pressed beyond what had already been considered in the earlier batch of appeals.

Respondent's Arguments

  • None appeared for the respondent; the appeal was resolved on the appellant's own inability to distinguish it from the earlier batch of decided Excise Appeals.

Court Order / Findings

  • Finding the appeal identical to, and squarely covered by, the earlier judgment dated 23 May 2022 in CEA No. 10 of 2020, with no new ground raised, the Court dismissed the appeal on the same terms and conditions as that earlier decision.

Important Clarification

This is a pre-GST Central Excise ruling with no bearing on GST law — it disposes of the appeal purely by following an earlier precedent on identical facts.

Sections Involved

  • Central Excise Act, 1944

Decision – In Favour of

Decided in favour of the Respondent (assessee) — the Commissioner's appeal was dismissed, following an earlier precedent.

Case Details

Court: High Court of Jammu & Kashmir and Ladakh at Jammu
Case No.: CEA No. 8/2023 (with CM No. 60/2023 and CM No. 61/2023)
Coram: Hon'ble the Chief Justice (Acting) Tashi Rabstan and Hon'ble Ms. Justice Moksha Khajuria Kazmi
Date of Order: 30 January 2023

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