Facts of the Case

The Commissioner, Central GST and Central Excise, J&K, Jammu filed CEA No.123/2023 against M/s BBF Industries Ltd., IGC Samba, J&K. The order records that this appeal was similar and identical to several other Excise Appeals already considered and decided by the Court in its judgment dated 23rd May 2022, where CEA No.10 of 2020 was the leading case.

Issues Involved

  1. Whether the present appeal was distinguishable from the batch of Central Excise appeals already decided in CEA No.10 of 2020.

Petitioner's Arguments

  • None recorded beyond counsel being heard; no new or additional ground was urged to distinguish the case from the earlier batch decision.

Respondent's Arguments

  • None recorded — the appeal was disposed of without any respondent submissions being noted, based on the Court's own comparison to the earlier batch.

Court Order / Findings

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

Important Clarification

Like its companion CEA No.89/2023, this is a pre-GST Central Excise ruling with no independent reasoning of its own — it simply follows an established precedent. It offers no new GST-law guidance; it confirms only that the underlying legal question (whatever was decided in CEA No.10/2020) continues to be applied consistently to similarly situated excise appeals.

Sections Involved

  • Central Excise Act, 1944 — appeal provisions (pre-GST regime)

Decision – In Favour of

Respondent (M/s BBF Industries Ltd.) — Revenue's appeal dismissed, following precedent; no independent merits analysis.

Case Details

  • Court: High Court of Jammu & Kashmir and Ladakh at Jammu
  • Case: CEA No.123/2023 with CM Nos.4757/2023 and 4758/2023
  • Coram: Hon'ble Mr. Justice Tashi Rabstan and Hon'ble Mr. Justice Rahul Bharti
  • Date: 14.08.2023

Link to Download the Order

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