2004 (10) TMI 192

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.... the order of Commissioner (Appeals). 2. Briefly the facts are that the respondents manufacture bulk drugs/chemicals falling under Chapter No. 28 & 29 of CETA 1985. It all started with the denial of Modvat credit of Rs. 3,24,990/- by the Assistant Commissioner. The matter travelled upto the Tribunal. The Tribunal vide its Order No. C-I/900/2002-WZB, dated 26-3-2002 set aside the order of the lo....

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....st amount under Section 11B of Central Excise Act; that the claim in any case is time barred as the appellant has not followed the procedure laid down in Rule 233B of Central Excise Rule. 4. None appeared for the respondents. 5. As per the first contention of the Revenue that the respondents should not have paid the interest demanded through RG 23A Part-II. I observe that when the respondent....