TMI Blog2000 (1) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... dents. Notice issued to the respondents was received back with postal remarks left back . 2. Revenue filed this appeal against the Order-in-Appeal dated 23-12-1998 passed by the Commissioner of Central Excise (Appeals). 3. Brief facts of the case are that the respondents are engaged in the manufacture of iron and steel products and were availing the facility of Modvat credit. The respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules. The present appeal is only limited to the extent where the benefit of interest is granted to the respondents. 4. Heard ld. DR and perused the appeal papers. 5. The contention of the Revenue is that in this case the show cause notice was issued to the respondents on 11-1-1995 and at that time interest provisions were not applicable under Rule 57-I. The provision of imposing interest was i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 57-I and in the show cause notice, there was no proposal of interest on that amount. Therefore, as no notice for demanding the interest was issued, the Commissioner (Appeals) rightly held that direction in respect of demanding the interest on the amount is not sustainable. 7. In view of the above discussion, I find no infirmity in the impugned order. The appeal, filed by the Revenue, is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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