2000 (1) TMI 349 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal regarding interest on Modvat credit as no show cause notice proposed interest under Rule 57-I. The Tribunal upheld the Commissioner (Appeals) decision to grant the benefit of interest to the respondents. The appeal by the Revenue was rejected. (Case Citation: 2000 (1) TMI 349 - CEGAT, New Delhi)