1996 (5) TMI 231

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....r : J.H. Jogleker, Member (T)]. -  This application is for seeking intervention in the proposal of the jurisdictional Central Excise Officers to charge interest on the Modvat credit held to be inadmissible vide the order which is under challenge in the main appeal. 2. This Bench vide its interim order dated 19-3-1996 has granted stay against penalty imposed on the applicants. The appli....

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.... the nature of an administrative directive and that the proper course of action should have been for the applicants to approach the jurisdictional Commissioner. The ld. Advocate submits that they have made representation but that there was no response. He, therefore, seeks appropriate direction from us. 4. Section 11AA prescribes for levy of interest on delayed payment of duty. The Explanati....