2001 (9) TMI 872 - AT - Central Excise

Summary

The appellate tribunal dismissed the Revenue's appeal against the Order-in-Appeal related to notional credit under Rule 57B of the Central Excise Rules, 1944. The tribunal cited previous decisions favoring the assessee's right to claim differential credit within the limitation period. The Revenue did not raise the issue of limitation in their appeal. Consequently, the appeal was dismissed, and the cross objections abated.