Facts of the Case

The Commissioner of Central GST and Central Excise, Jammu & Kashmir, filed Central Excise Appeal No. 400/2022 before the High Court of Jammu & Kashmir and Ladakh against M/s Sun Pharma Laboratories Ltd., SIDCO IGC, Samba, Jammu & Kashmir.

The appellant challenged the order passed in favour of the respondent under the Central Excise law. During the hearing, the High Court examined the issues raised in the appeal and observed that the matter was identical to several other Central Excise Appeals already decided by the Court through its common judgment dated 23 May 2022 in CEA No. 10/2020 (leading case) and connected appeals.

 

Issues Involved

  1. Whether the present Central Excise Appeal raised any new or independent question of law requiring fresh adjudication.
  2. Whether the appeal was already covered by the judgment dated 23.05.2022 passed in CEA No. 10/2020 and connected appeals.
  3. Whether the appeal deserved dismissal by applying the principle of judicial precedent.

 

Petitioner’s Arguments

  • The Commissioner of Central GST and Central Excise challenged the impugned order by filing the present appeal.
  • The appellant sought interference by the High Court under the provisions governing Central Excise Appeals.
  • However, no fresh or distinguishing ground was shown to differentiate the present case from the issues already decided in the earlier batch of appeals.

 

Respondent’s Arguments

  • The respondent was entitled to the benefit of the earlier judgment rendered by the High Court in CEA No. 10/2020 and connected matters.
  • Since the controversy was identical, the respondent contended that the present appeal was liable to be dismissed by following the earlier binding decision.

 

Court Order / Findings

The High Court held that:

  • The present appeal was similar and identical to several Central Excise Appeals already decided by the Court.
  • No new ground was available to the appellant for reconsideration of the controversy.
  • The issues stood squarely covered by the judgment dated 23 May 2022 passed in CEA No. 10/2020.
  • Accordingly, the appeal was dismissed on the same terms and conditions contained in the earlier judgment.

 

Important Clarification

  • Where a subsequent appeal raises no fresh factual or legal issue and is fully covered by an earlier binding judgment, the Court may dismiss the appeal by applying the principle of judicial precedent.
  • Repetitive litigation on identical questions already settled by the Court will not ordinarily be entertained in the absence of any distinguishing feature.
  • The judgment reiterates the importance of consistency and certainty in tax litigation.

 

Sections Involved

  • Central Excise Act, 1944 – Provisions relating to Central Excise Appeals before the High Court.
  • Principles governing judicial precedent and binding effect of earlier decisions.

 

Link to download the order -

https://www.mytaxexpert.co.in/uploads/1782983312_143compressed.pdf

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