2026 (8) TMI 1063

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....espondent ORDER P. ANJANI KUMAR: M/s Dabur India Ltd., the appellants, have two units i.e Unit -I and Unit-II and are engaged in the manufacture of hair oils, shampoo, perfumes and toiletries and have availed area-based exemption contained under Notification No.56/2002-CE dated 14.12.2002; Government has issued Notifications No. 19/008 dated 27.03.2008 and 34/2008 dated 10.06.2008 restricting the refund of excise duty on the value addition by the appellant and provided for fixation of special rate of value addition. Along with others, the appellants challenged the vires of the notification before the Hon'ble High Court of Jammu & Kashmir. The proceedings culminated with the decision of the Hon'ble Supreme Court in the case of VVF L....

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.... UNIT-II APPEALS Order-in-Appeal No. JNK-EXCUS-APP-OI -07-24- 25 dated 25.04.2024 (communicated on 30.04.2024) Sr. No. Appeal No. Period Special Rate Fixed Demand of Self-Credit Demand of Excise Duty 1 E/60452/2024 Sep, 2009 to Dec, 2009 Order  dated10.07.2020 (attached as Annexure-6 @pg.no. 163 to 234 of E/60455/2024)   27,23,403/-      2 E/60449/2024 Jan, 2010 to Nov, 2010 1,38,14,596/-   3 E/60451/2024 Dec, 2010 to Nov, 2011 1,32,51,469/-     4 E/60450/2024 Dec, 2011 2,94,592/- 2,94,592/- 5 E/60454/2024 Jan, 2012 to  ....

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....d refund as well as the refund taken as credit and utilized for subsequent clearances have been demanded; it is erroneous as on the one hand, the self-credit availed by the appellant under the exemption notification has been confirmed and on the other, excise duty paid through self-credit was subsequent clearances has also been demanded; the Department should have demanded and confirmed only one of them as held in Rollsprint Packaging Pvt. Ltd. - 1996 (5) TMI 226-CESTAT Mumbai and Gemini Engi. Fab Ltd. - 2019 (9) TMI 242-CESTAT Ahmedabad. 5. Learned Authorized Representative for the Department reiterates the findings of the impugned order. However, he fairly submits that the matter should be remanded back to the appellate authority to ca....