2001 (7) TMI 413 - AT - Central Excise

Summary

The appeal was made against the order of the Commissioner of Central Excise (Appeals) in Appeal No. 14-CE/DLH/2000. The appellant sought interest on delay of payment of Modvat credit and penalty under Section 11BB of the Central Excise Act. The Commissioner directed the Assistant Commissioner to consider the request for interest on merits. The Tribunal noted that the Commissioner's order was in the form of a remand, and intervention by the Tribunal was not necessary. However, the lower authority was instructed to expedite the decision on the appellant's claim for interest within three months.