1990 (2) TMI 176 - AT - Central Excise

Summary

The Collector of Central Excise, Bangalore appealed against an order allowing notional credit for inputs covered by specific gate passes. The appeal was dismissed as the omission in the gate passes was considered a curable procedural irregularity, rectified by a certificate from the Inspector of Central Excise. The respondent was found entitled to the notional credit under Rule 57B of the Central Excise Rules, 1944.