1997 (2) TMI 282 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA ruled in favor of the respondent regarding the denial of differential notional higher credit under Rule 57E. The Tribunal held that Rule 57B allows for taking higher notional credit at a later date within a reasonable time. The appeal by the Revenue was dismissed. (Case Citation: 1997 (2) TMI 282 - CEGAT, CALCUTTA)