2003 (11) TMI 446

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.... Appellant. Shri Hemant Kothikar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The Commissioner of Central Excise, Mumbai has confirmed a duty demand of Rs. 1,28,035.43 with interest under Section 11AB and imposed a penalty of equal amount under Section 11AC against the appellants on the ground that they were not entitled to the benefit of Notification No.....

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....onal rate under the notification is not available to the appellants. The argument that the demand is barred by limitation also cannot be accepted for the reason that the classification list filed during the period in dispute viz. 1-4-89 to 31-3-93 (the show cause notice is dated 3-5-94) which stated that the speciality oil was manufactured out of duty paid mineral oil was clear a misstatement, in ....