2007 (8) TMI 273

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.... Advocate for the appellant. Shri Pramod Kumar, JDR, for the respondent. [Order] - 1. The brief facts of the case are that the appellants herein are engaged in the manufacture of metallised aluminium paper and had availed modvat credit of Rs. 98,655/- vide RG-23 Part II entry dated 04/08/1990 on inputs, namely, evaporation boats, on the strength of bill of entry dated 18/07/1990 under the pr....

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.... the Superintendent Central Excise to attach the assessable goods of the appellants for recovery of the interest amount. The assessees preferred an appeal before the Commissioner (Appeals) against the attachment order dated 18/11/2005 which appeal was dismissed vide order dated 31/01/2006 as non-maintainable on the ground that such letter was not an appealable order; vide the communication dated 1....

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.... issue of appealable order on the liability to interest was taken up with the Commissioner of Central Excise, Nasik, who had informed her view in the matter vide the letter dated 30/03/2006 and that the appellants had responded and asked for issue of appealable order vide their letter dated 08/05/2006. Hence this appeal.  2. I have heard both sides. I find that all along the assessees have....