Per P.G. Chacko : The appellants had delayed paying duty for certain fortnights between 1.12.2002 and 31.3.2003. Interest on such amounts of duty was paid for a period upto 31.3.2003. The jurisdictional Superintendent of Central Excise, Thirunagar Range, issued a letter dated 4.9.2004 to the appellants demanding interest on the said amounts of duty from 1.4.2003 under Rule 8 (3) of the Central Excise Rules, 2002, amounting to Rs. 3,66,360/-. Against this demand, the party preferred an appeal to the Commissioner (Appeals) and the latter rejected the appeal, for which the following reasons were stated:-

(a) The intimation sent by the Range Officer vide letter O.C. No. 909/2004 dated 4.9.2004 is not an appealable order; and

(b) The relief sought for by the appellants with respect to applicability of the amended provisions for determination of interest amount is premature.

2. In the present appeal filed against the decision of the appellate Commissioner, reliance has been placed on the Tribunal's decision Shree Baidyanath Ayurved Bhawan Ltd. Vs. Commissioner - 2001 (44) RLT 366 (CEGAT-Del.)=2001 (129) ELT 780 (Tri.-Del.), wherein a communication sent by a Superintendent of Central Ex