Commissioner Of Central Gst And ... vs Hitachi Home And Life Bari ...
2023 Latest Caselaw 55 j&K

                                                                       Sr. No. 16

         HIGH COURT OF JAMMU & KASHMIR AND LADAKH
                         AT JAMMU

                                                      CEA No. 2/2023
                                                      CM No. 29/2023
                                                      CM No. 30/2023


 Commissioner of Central GST and Central                    ....Petitioner(s)/Appellant(s)
 Excise J and K Jammu

                      Through :- Mr. Jagpaul Singh, Advocate

          V/s

 Hitachi Home and Life Bari Brahmana                                   ....Respondent(s)
 Jammu

                     Through :-    None.

Coram: HON'BLE THE CHIEF JUSTICE (ACTING)
         HON'BLE MRS. JUSTICE MOKSHA KHAJURIA KAZMI, JUDGE

                                       ORDER

30.01.2023

1. This appeal is similar and identical to the several other Excise Appeals

which have been considered and decided by this Court vide judgment and order

dated 23rd May 2022 wherein CEA No. 10 of 2020 was the leading case.

2. Having heard counsel for the appellant, we are of the opinion that as

no new ground is available to the appellant, the matter stands squarely covered

by the above decision.

3. Accordingly, this appeal is dismissed on the same terms and

conditions as laid down in the judgment and order dated 23 rd May, 2022 passed

in CEA No. 10/2020 and connected appeals.

                                               )
                          (Moksha Khajuria Kazmi)               (Tashi Rabstan)
                                  Judge                      Chief Justice (Acting)
 Jammu:
 30.01.2023
 Raj Kumar