Facts of the Case

The Commissioner of Central GST and Central Excise, J&K Jammu, filed CEA No. 262/2022 before the High Court of Jammu & Kashmir and Ladakh at Jammu against M/s Cadila Pharmaceuticals Ltd., IGC Samba, Jammu.

The High Court noted that the present appeal was similar and identical to several other Excise Appeals that had already been considered and decided by the Court through its judgment and order dated 23 May 2022, in which CEA No. 10/2020 was treated as the leading case.

After hearing counsel appearing for both parties, the Court examined whether any new ground was available to the appellant that could justify a different consideration of the present appeal.

Issues Involved

  1. Whether CEA No. 262/2022 raised any new ground requiring independent adjudication by the High Court.
  2. Whether the present Excise Appeal was similar and identical to the earlier Excise Appeals already decided by the judgment and order dated 23 May 2022.
  3. Whether the matter stood squarely covered by the earlier decision rendered in CEA No. 10/2020, being the leading case, along with connected appeals.
  4. Whether the present appeal was liable to be dismissed on the same terms and conditions as laid down in the earlier judgment dated 23 May 2022.

Petitioner’s / Appellant’s Arguments

The appellant, Commissioner of Central GST and Central Excise, J&K Jammu, was represented before the High Court by counsel.

However, the brief order does not separately record or reproduce the detailed factual or legal submissions advanced on behalf of the appellant. The Court specifically concluded that no new ground was available to the appellant and that the matter stood squarely covered by the earlier decision dated 23 May 2022.

Accordingly, no additional argument beyond the scope of the judicial order is attributed to the appellant.

Respondent’s Arguments

The respondent, M/s Cadila Pharmaceuticals Ltd., IGC Samba, Jammu, was represented through Senior Counsel along with assisting counsel.

The brief order does not separately set out or reproduce the detailed arguments advanced on behalf of the respondent. The Court, after hearing counsel for both parties, held that the matter was squarely covered by its earlier decision.

Accordingly, no argument not expressly recorded in the order is attributed to the respondent.

Court Order / Findings

The High Court of Jammu & Kashmir and Ladakh recorded the following findings:

  1. The present appeal was similar and identical to several other Excise Appeals already considered and decided by the Court.
  2. Those earlier appeals had been decided through the judgment and order dated 23 May 2022.
  3. CEA No. 10/2020 was the leading case in the earlier batch of matters.
  4. After hearing counsel for the parties, the Court found that no new ground was available to the appellant.
  5. Consequently, the matter stood squarely covered by the earlier decision.
  6. The High Court accordingly dismissed the present appeal.
  7. The dismissal was ordered on the same terms and conditions as laid down in the judgment and order dated 23 May 2022 passed in CEA No. 10/2020 and connected appeals.

Important Clarification

The present order is a short consequential order and does not independently reproduce the detailed factual background, statutory controversy, substantial questions of law, or complete reasoning contained in the earlier judgment dated 23 May 2022.

The decisive clarification arising from the order is that where an Excise Appeal is similar and identical to matters already decided by the same Court, and no new ground is available to the appellant, the Court may treat the controversy as squarely covered by the earlier binding decision and dispose of the appeal on the same terms and conditions.

It is also important that the present order should be read together with the judgment and order dated 23 May 2022 in CEA No. 10/2020 and connected appeals for a complete understanding of the underlying controversy, legal reasoning, and applicable terms and conditions.

Link to download the order:

https://www.mytaxexpert.co.in/uploads/1783418781_1451.pdf

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