2001 (2) TMI 185

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.... [Order per : Jyoti Balasundaram, Member (J)] - The brief facts of the case are that the assessees herein are engaged in the manufacture of Marble Slabs and Tiles falling under heading 25.04 of the Schedule to the CETA, 1985. Their factory premises was visited by the Central Excise officers on 14-11-1996. Physical stock verification of finished excisable goods lying in the factory premises resul....

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....- each on Appellant Nos. 2 and 3 in terms of Rule 209A of the Central Excise Rules. The order of the Commissioner was set aside by the Tribunal vide Final Order Nos. A/30-32/2000-NB, dated 25-11-1999 and the case was remanded to the Adjudicating Authority for supply of Annexure to the Panchnama and fresh decision thereafter. 2. In the present impugned order, the Commissioner has recorded a find....

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....at since bulk of the goods had been cleared prior to 28-9-1996, the interest is payable only on clearances made subsequent to 28-9-1996. 4. The learned DR reiterates the findings of the Adjudicating Authority. 5. We have carefully considered the rival submissions. We note that the appellants have paid Rs. 12.90 lakhs out of the total duty demand even prior to the first Adjudication order dat....