2001 (7) TMI 413

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....er]. - This appeal is directed against the order in Appeal No. 14-CE/DLH/2000, dated 11-1-2001 of the Commissioner of Central Excise (Appeals), New Delhi. The learned Counsel representing the appellant submitted that the appellants were entitled to interest on delay of payment of Modvat credit and penalty under Section 11BB of the Central Excise Act. He submitted that the Commissioner has only d....

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....the appellants for payment of interest on merits and pass Orders accordingly". 4. The order of the Commissioner is in the nature of a remand, which the Commissioner was competent to do. In such a situation no intervention by this Tribunal is called for. The appeal fails. However, the learned Counsel for the appellant submits that though six months have passed since the order was passed by th....