2000 (1) TMI 349

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....Order]. - None appeared on behalf of the respondents. Notice issued to the respondents was received back with postal remarks 'left back'. 2. Revenue filed this appeal against the Order-in-Appeal dated 23-12-1998 passed by the Commissioner of Central Excise (Appeals). 3. Brief facts of the case are that the respondents are engaged in the manufacture of iron and steel products and....

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....posing the interest under Rule 57-I(3) of the Central Excise Rules. The present appeal is only limited to the extent where the benefit of interest is granted to the respondents. 4. Heard ld. DR and perused the appeal papers. 5. The contention of the Revenue is that in this case the show cause notice was issued to the respondents on 11-1-1995 and at that time interest provisions wer....