Commissioner Of Central Gst And ... vs M/S V M Timber Industries Sicop
2023 Latest Caselaw 841 j&K

                                                                       Sr. No. 7

        .HIGH COURT OF JAMMU & KASHMIR AND LADAKH
                         AT JAMMU

                                                     CEA No. 63/2023
                                                     CM No. 2526/2023
                                                     CM No. 2527/2023

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

                     Through :- Mr. Jagpaul Singh, CGSC.

         V/s

M/s V M Timber Industries SICOP                                       ....Respondent(s)
Industrial Estate Kathua J&K

                    Through :-    Mr. Jatin Mahajan, Advocate.

Coram: HON'BLE MR. JUSTICE TASHI RABSTAN, JUDGE
            HON'BLE MR. JUSTICE PUNEET GUPTA, JUDGE

                                      ORDER

01.05.2023

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 23rd May, 2022 passed

in CEA No. 10/2020 and connected appeals.

                                 (Puneet Gupta)        )          (Tashi Rabstan)
                                      Judge                           Judge
Jammu:
01.05.2023
Raj Kumar