2005 (5) TMI 174

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..... ated 27-2-2001 passed by the Commissioner of Central Excise, Mumbai-II, filed by the assessee. 2.The issues involved in the appeal are that : Whether the demand covered by the Show Cause Notice(i) dated 30-3-1999 for the period relating to 1-4-1994 to 28-2-1994 under Rule 9(2), read with proviso to Section 11A(1) barred by limitation? Whether repacking of lubricating oil of Chapter 27(i) in .....

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..... statements recorded from 7-8-2000 and 13-12-2000. 7.The impugned order was passed on 27-2-2001 upholding demand and appropriating the amount already paid and imposing penalty and interest. 8.The appellants urge that demanding extra duty recovered by the appellants and confirming the demand under Rule 9(2) of Central Excise Rules, 1944, read with proviso to Section 11A of the Central Excise Ac .....

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