2006 (3) TMI 406 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai dismissed the appeal due to the appellants' absence. The adjustment of Rs. 2,63,000 towards dues of the same appellants in another case was upheld under Section 11 of the Central Excise Act. The appeal was also dismissed regarding the interest amount on unutilized credit, as there is no provision for payment of interest on unutilized deemed credit.