TaxTMI 
TaxTMI 
2024 (3) TMI 402
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.... engaged in the manufacture of 'Henko Stain Champion Detergent Powder' falling under Chapter Heading 34029011 in the State of Assam. The Appellant set up the unit in the State of Assam in October 2003 and commenced commercial production from the year 2004. The Appellant is availing the benefit of exemption by way of refund of duty paid in cash in terms of Notification No. 32/99-CE dated 08.07.1999, as amended by Notification No. 21/2007-CE dated 25.04.2007. 2.1 The Appellant entered into an agreement dated 09.07.2004 with M/s. Henkel SPIC India Ltd. for manufacture of the detergent powder under the brand name of 'Mr. White', 'Check' and 'Henko Stain Champion'. M/s. Henkel India Limited., Chennai dispatches the 'Henko Detergent Premix' to t....
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....' detergent powder so manufactured by the Appellant is consigned to M/s. Henkel India Limited for delivery to M/s. Sadhana Warehousing & Agencies (P) Limited. Thereafter, the goods are cleared by M/s. Sadhana Warehousing & Agencies (P) Limited to the dealers to as per the advice of M/s. Henkel India Limited. 2.4 The Appellant is availing the benefit of Notification No.32/1999-CE dated 08.07.1999 in respect of 'Henko Stain Champion' Detergent Powder cleared from the factory on payment of duty in cash. The Appellant has been periodically claiming refund of the duty paid in PLA in terms of the above notification during the period from October 2003 till April 2007. During the period from 25.04.2007 to 31.01.2008, the Appellant filed claims for....
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....eously. The underlying SCN invoked the extended period of limitation and alleged willful suppression against the Appellant. 2.8 The Appellant duly replied to the underlying SCN vide submission dated 15.03.2012 and submitted that the manufacturing process undertaken by the Appellant which proves that the Appellant is undertaking the manufacture of detergent powder by adding Zeolite, T.B. Speckle and Tinolux to the 'Pre-mix' that they receive. Further, it was submitted that the exemption notification 32/1999-CE clearly provides that the exemption provided vide the notification shall apply for a period of ten years from the date of commencement of commercial production, and therefore, the amending notification is not applicable to the Appella....
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...., the refund claims were sanctioned by passing a speaking order during the period from 25.04.2007 to 31.01.2008. In that circumstances, a showcause notice issued to the appellant by invoking extended period of limitation on 15.03.2012, is not sustainable as held by the decision of the Hon'ble Jammu & Kashmir High Court in the case of Krishi Rasayan Exports Private Limited (supra), wherein the Hon'ble High Court has held has under : "15. That apart, we are also in agreement with CESTAT that, once the excise duty in favour of assessee is sanctioned by the competent authority after passing a speaking order and which order is appealable under section 35 of the 12 Act, parallel proceedings seeking recovery of the sanctioned refund cannot be la....