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2007 (12) TMI 89 - AT - Central ExciseJob worker - Demand of duty on lubricant & coolant repacked from bulk to smaller packs & cleared to IOCL – W.e.f. 1-3-1997 activity of repacking came to be deemed manufacture, hence excisable & SSI unit, were not required to get registered before that period – assessee was informed of such amendments only in July, 1998 when the Excise officers visited their premises – SCN issued on 26-2-02 based on material gathered before 3½ years back i.e. on July 98, not justified – demand is time barred
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