Commissioner Of CGST And Central Excise Jammu vs M/S Saraswati Agro Chemicals Pvt. Ltd

Ali Mohammad Magrey, CJ

At the very outset, what requires to be stated is that a batch of appeals were filed before this Court by the Commissioner, Central, GST and Central Excise (Jammu and Kashmir), Jammu under Section 35 G of the Central Excise Act, 1994 (fort short ‘the Act’) against the orders of different dates passed by the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh (for short ‘the CESTAT’), thereby setting aside the orders passed by the Commissioner (Appeals) and the Adjudicating Authority and directing for the refund of the Education Cess and Secondary & Higher Education Cess to the assessee in view of the decision rendered by the Apex Court in case titled ‘M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati’, reported as ‘2017 (335) ELT 481 (SC)’. All the aforesaid appeals, along with the applications seeking condonation of delay, with lead case being CEA No. 10/2022, were dismissed by a Coordinate Bench of this Court vide Judgment dated 23rd of May, 2022.

We have gone through the contents of the instant appeal and have noticed that, in this appeal as well, challenge is thrown to a similar Order, as was the subject matter in the aforesaid batch of appeals considered and decided by the Coordinate Bench of this Court, on almost identical grounds which already stand dealt with by the Coordinate Bench while passing the Judgment dated 23rd of May, 2022. In that view of the matter and with a view to maintain parity, we dismiss this appeal on the same terms and conditions as laid down in the Judgment dated 23rd of May, 2022 (supra) passed by the Coordinate Bench. Interim direction(s), if any subsisting as on date, shall stand vacated.