Facts of the Case

This is a pre-GST Central Excise Act matter, closely mirroring a companion appeal (CEA No. 5/2023) decided by the same High Court around the same period. The Commissioner of Central GST and Central Excise, Jammu, filed this appeal against M/s J&K Pigments Pvt. Ltd., Kathua. The Court found the appeal similar and identical to a batch of other Excise Appeals already decided by judgment dated 23 May 2022, with CEA No. 10 of 2020 as the leading case.

The respondent did not appear, and the appellant's counsel was unable to point to any ground distinguishing this appeal from the settled batch matter.

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; the appeal was pressed on the same basis as the batch matters already decided.

Respondent's Arguments

  • No appearance was made on behalf of the respondent.

Court Order / Findings

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

Important Clarification

As with its companion appeal (CEA No. 5/2023), this order applies an earlier batch decision without independent reasoning on the substantive Central Excise question. It concerns pre-GST Central Excise Act liability and has no bearing on GST law.

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.

Case Details

Court: High Court of Jammu & Kashmir and Ladakh at Jammu
Case No.: CEA No. 122/2023 (with CM Nos. 4663/2023, 4664/2023)
Coram: Hon'ble Mr. Justice Tashi Rabstan and Hon'ble Mr. Justice Rahul Bharti
Date of Order: 07.08.2023

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.