2011 (5) TMI 168

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....dira Sisupal, JDR, for the respondents   In this case, the assessees who are an independent textile processor, filed a claim for abatement of duty during closure period, which was sanctioned after inordinate delay. They applied for payment of interest before the Dy. Commissioner, who vide communication dated 13.01.2010, rejected their claim, on the ground that he was not authorized to cons....

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....as not authorized to sanction/consider claims filed under Rule 96ZQ of the erstwhile Central Excise Rules, 1944, they adopted the correct course of action by filing claim before the proper authority viz., the Commissioner. The Commissioner should have disposed of their claim for interest on merits, instead of driving the assessees to file an appeal before the Commissioner (Appeals) against the com....