2005 (1) TMI 138

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.... filed this appeal against order-in-appeal passed by the Commissioner (Appeals) whereby the refund claim of the appellant was rejected. 3. The brief facts of the case are that the appellants are engaged in the manufacture of P.P. medicaments. One of the product is Betadine Gargle containing alcohol. The appellants were paying Rajasthan State Excise duty on these medicines and these medicines ar....

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....paying the amount of 8% and price of the goods so cleared. The contention of the appellant is also that they were showing 8% excise duty in their invoices at the time of clearance of non-excisable goods by mistake, therefore, they are liable for this refund. 4. The contention of the Revenue is that the appellants were collecting this 8% as Central Excise duty and they were showing separately in....