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TMI Blog2007 (2) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. Heard both sides. The Commissioner (Appeals) Central Excise, Mumbai has upheld the order-in-original and rejected appeal filed by the appellants. Hence this appeal. The appellants are manufacturing castrol AP-2 grease, among other lubricating greases, and were clearing them in various pack sized e.g. 180 kg., 25 kg., 20 kg., 5 kg., 3 kg., 2 kg., 1 kg., and 1/2 kg. on payment of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed the fact that they are paying duty on 180 kg. and 25 kg. under Section 4 of the Act and in case of other small packs it is under Section 4A of the said Act. In Jan., 2002, Central Excise Dept. conducted an EA 2000 audit of the appellants. During the course of audit an anomaly about the non applicability of the provisions of Sec. 4A to the pack sizes of 25 kg. to the product Castrol AP-2 Grea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be demanded and recovered from them for the period March, 1999 to 1-3-2002 under Section 11A of the Act and the duty voluntarily paid by them should not be appropriated against them same. It is also proposed to impose penalty under Section 11AC and recovery of interest under Section 11AB of the Act. On adjudication of the show cause notice, demands were confirmed. The said demands were also uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Hon ble Supreme Court decision in the case of CCE v. Rashtriya Ispat Nigam Ltd. - 2004 (163) E.L.T. A53 (S.C.) (ii) Hon ble Bombay High Court decision in the case of CCE v. Gaurav Mercantiles Ltd. - 2005 (190) E.L.T. 11. 4. Having considered the various conditions raised by the appellants and the case laws relied upon by them, I am of the view that the authorities below have erred in pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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