ORDER
T. Anjaneyulu, Member (J)
1. The Appellants are called absent, despite service of notice. Heard the ld. DR. In this appeal, the appellants are disputing the adjustments of Rs. 2,63,000/- towards dues of the same appellants in other case. Section 11 of the Central Excise Act empowers the department to adjust the amount payable to the assessee towards any dues of the department; therefore I find no substance on this point. The second ground urged is that interest amount on the unutilized credit. The department’s contention is that there is no provision in the Act or rules for payment of interest on the unutilized deemed credit. Therefore I find no merits in the appeal. Accordingly the appeal is dismissed for default and as well as on the merits.
(Pronounced in Court)