2002 (5) TMI 108

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..... in-original dated 1-6-2001 vide which demand of interest of Rs. 28,56,901/- had been affirmed against them. 2. The appellants are engaged in the manufacture of excisable goods (cement) and had been availing benefit of Modvat scheme. They were issued a show cause notice for recovery of interest amounting to Rs. 28,56,901/- chargeable under Rule 57-I and 57U read with Section 11AA of the Act. The .....

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..... 0/- is concerned, the same has not been disputed. The learned Counsel has fairly conceded that these amounts are payable by the appellants. But regarding other amounts of interests mentioned at Serial Nos. 2 and 4 to 8 the learned Counsel has disputed the liability of the appellants to pay the same on the ground that the order-in-original in those cases had already been set aside by the Tribunal. .....

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..... y the appellants in a chart accompanying the grounds of appeal regarding Serial Nos. 2 and 4 to 8. 6. Consequently, we set aside the impugned order and sent the matter back to the adjudicating authority for fresh decision regarding Serial Nos. 2 and 4 to 8 in accordance with the ratio of the law, referred to above, and the details provided by the appellants in the chart accompanying the grounds .....

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