Facts of the Case

This appeal, filed by the Commissioner of Central GST and Central Excise, Jammu, against M/s Cadila Pharmaceuticals Ltd., was one of a batch of Central Excise Appeals arising from the same set of facts and legal questions that had already been considered and decided by the same High Court in an earlier judgment dated 23.05.2022, in the leading case CEA No. 10 of 2020. The Court records that, having heard counsel for the appellant, it found no new ground had been raised that would distinguish this appeal from the earlier decision.

Beyond identifying the appeal as one in the CEA No. 10/2020 batch, the order does not restate the underlying facts, arguments, or the substantive Central Excise question that was decided in the leading case.

Issues Involved

  1. Whether this appeal, being materially identical to the previously decided leading case (CEA No. 10 of 2020), warranted any different outcome.

Petitioner's Arguments

  • No new or distinguishing ground is recorded as having been urged by the appellant Department beyond what had already been considered in CEA No. 10 of 2020.

Respondent's Arguments

  • No separate arguments are recorded for the respondent, Cadila Pharmaceuticals, in this order.

Court Order / Findings

  • The Court held that since no new ground was available to the appellant, the matter stood squarely covered by its earlier judgment and order dated 23.05.2022 in CEA No. 10 of 2020 and connected appeals.
  • The appeal was dismissed on the same terms and conditions as laid down in that earlier decision.

Important Clarification

['This order carries no independent legal reasoning of its own; it simply applies an earlier, leading decision (CEA No. 10 of 2020) to a batch matter with identical facts. It arises under the Central Excise Act, not the GST Act, and readers seeking the substantive legal reasoning should refer to the leading judgment dated 23.05.2022 in CEA No. 10 of 2020, not this follow-on order.', "The department's name — 'Commissioner of Central GST and Central Excise' — reflects the post-2017 reorganisation of the tax department's nomenclature, not that the underlying dispute involves GST law."]

Sections Involved

  • Central Excise Act, 1944 — appellate provisions (specific section not detailed in this brief order)

Decision – In Favour of

Disposed of against the Department (appellant) — the appeal was dismissed as covered by the earlier decision in CEA No. 10 of 2020.

Case Details

  • Court: High Court of Jammu & Kashmir and Ladakh at Jammu
  • Case No.: CEA No. 447/2022, with CM Nos. 7878/2022 and 7879/2022
  • Coram: Chief Justice (Acting) Tashi Rabstan and Justice Moksha Khajuria Kazmi
  • Date of Order: 30.01.2023

Link to Download the Order

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