Facs of the Case

The Commissioner of Central GST and Central Excise, Jammu & Kashmir, preferred an appeal before the High Court challenging the order passed in favour of K S Profiles, SIDCO Industrial Complex, Bari Brahmana, Jammu. The appellant sought reconsideration of issues that had already been adjudicated by the High Court in a series of connected Central Excise Appeals, where CEA No. 10/2020 was treated as the leading case.

 

Issues Involved

  • Whether the appeal raised any fresh legal or factual grounds warranting interference by the High Court.
  • Whether the controversy was already concluded by the judgment dated 23.05.2022 rendered in CEA No. 10/2020 and connected matters.

 

Petitioner’s Arguments

The Commissioner of Central GST and Central Excise challenged the impugned order and sought adjudication by the High Court. The appellant attempted to pursue the appeal despite the existence of an earlier binding judgment governing similar issues.

 

Respondent’s Arguments

Although no separate submissions of the respondent are recorded in the order, the respondent's case stood supported by the earlier judgment of the High Court, which had already settled the identical legal issue in connected appeals.

 

Court Order / Findings

The High Court observed that the present appeal was similar and identical to several Central Excise Appeals already decided by the Court through its judgment dated 23.05.2022, with CEA No. 10/2020 being the leading matter.

The Court further held that:

  • The appellant failed to demonstrate any new ground for reconsideration.
  • The controversy stood squarely covered by the earlier judgment.
  • Since no distinguishing feature existed, there was no justification for reopening the settled issue.

Accordingly, the Court dismissed the appeal on the same terms and conditions contained in the judgment dated 23.05.2022 passed in CEA No. 10/2020 and connected appeals.

 

Important Clarification

This judgment reiterates the judicial principle that where an issue has already been conclusively decided by a coordinate Bench and no fresh grounds are presented, subsequent appeals involving identical facts and questions of law are liable to be dismissed by applying the earlier precedent. The decision reinforces consistency and judicial discipline in Central Excise litigation.

 

Sections Involved

  • Central Excise Act, 1944 – Appeal provisions relating to Central Excise Appeals before the High Court (Section 35G).

 

Link to download the order -
https://www.mytaxexpert.co.in/uploads/1782983328_145compressed.pdf

 

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