CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Excise Appeal No. 52851 of 2015 [Arising out of Order-in-Appeal No. JAL-EXCUS-000-APP-024-15-16 dated

06.05.2015 passed by the Commissioner (Appeals), Central Excise, Chandigarh-II] Commissioner of Central Excise and …Appellant Service Tax, Chandigarh-II Central Revenue Building, Plot No. 19, Sector 17-C, Chandigarh 160017 VERSUS M/s Ricela Health Foods Ltd …Respondent Saron Road, Dhuri, Sangrur, Punjab 148024 WITH Excise Appeal No. 50446 of 2015 [Arising out of Order-in-Appeal No. JAL-EXCUS-000-APP-169-14-15 dated

28.10.2014 passed by the Commissioner (Appeals), Central Excise, Chandigarh-II] Commissioner of Central Excise and …Appellant Service Tax, Chandigarh-II Central Revenue Building, Plot No. 19, Sector 17-C, Chandigarh 160017 VERSUS M/s Ricela Health Foods Ltd …Respondent Saron Road, Dhuri, Sangrur, Punjab 148024 AND Excise Appeal No. 52852 of 2015 [Arising out of Order-in-Appeal No. JAL-EXCUS-000-APP-025-15-16 dated

06.05.2015 passed by the Commissioner (Appeals), Central Excise, Chandigarh-II] Commissioner of Central Excise and …Appellant Service Tax, Chandigarh-II Central Revenue Building, Plot No. 19, Sector 17-C, Chandigarh 160017 VERSUS M/s A.P. Organics Pvt Ltd …Respondent Saron Road, Dhuri, Sangrur, Punjab 148024 WITH Excise Appeal No. 50364 of 2015 [Arising out of Order-in-Appeal No. JAL-EXCUS-000-APP-168-14-15 dated

27.10.2014 passed by the Commissioner (Appeals), Central Excise, Chandigarh-II] Commissioner of Central Excise and …Appellant Service Tax, Chandigarh-II Central Revenue Building, Plot No. 19, Sector 17-C, Chandigarh 160017 VERSUS M/s A.P. Organics Pvt Ltd …Respondent Saron Road, Dhuri, Sangrur, Punjab 148024 APPEARANCE:

Mr. Anurag Kumar, Ms. Amita Gupta and Mr. Yashpal Singh, Authorized Representatives for the Appellant Ms. Krati Singh, Mr. Aman Singh and Mr. Monarch Mittal, Advocates for the Respondents CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60049-60052/2026 DATE OF HEARING: 19.09.2025 DATE OF DECISION: 16.01.2026 S. S. GARG :

These four appeals filed by the Revenue are directed against different impugned OIAs, details as in the table below, passed by the Commissioner (Appeals), Central Excise-II, whereby the learned Commissioner (Appeals) has set aside the OIOs and allowed the refund, subject to verification. Appeal-wise details are as under in the tabular form:

Appeal E/50364/2015 E/52852/2015 E/50446/2015 E/52851/2015 Since, the issue involved in all these four appeals is identical, therefore, all appeals are taken up together for the purpose of discussion and decisions. For the sake of convenience, we are taking Appeal No. ‘E/52851/2015’ as a lead case.

2. Briefly stated facts of the present case are that the Respondents were engaged in manufacture of Refined Bran Oil falling under sub-heading 15159040 of the Central Excise Tariff Act, 1985, which is exempted from payment of duty vide Notification No. 03/2006-CE dated 01.03.2006. During the process of manufacturing of Refined Bran Oil, certain by-products namely Fatty Acids, Gums & Waxes were generated. For the period October 2013 to March 2014, the Respondents had paid duty though under protest on the clearance of Fatty Acids, Gums & Waxes on the plea that –

(a) Fatty Acids, Gums & Waxes are exempted under Notification No. 89/95-CE dated 18.05.1995, (b) Fatty Acids, Gums & Waxes fall under Chapter 38237090 &

15159099 respectively being the fractions of oils and fats, and (c) No manufacturing activity is involved in the generation of Fatty Acids, Gums & Waxes, hence, there was no duty liability.

The Respondents had filed refund claims along with copies of invoices showing duty payment under protest. After following the due process, the Adjudicating Authority vide OIOs rejected the refund claim. Aggrieved by the said OIOs, the Respondents filed appeals before the Commissioner (Appeals), who vi