2007 (8) TMI 273

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.... 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 provisions of Rule 57A of the Central Ex....

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....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 15/12/2006 the Range Superintendent onc....

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....ility 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 been agitating the point that they are....