1997 (7) TMI 327 - AT - Central Excise

Summary

The judgment involves a dispute regarding the availment of higher notional credit under Rule 57B of the Central Excise Rules, 1944. The appellant sought reference of questions of law arising from a Final Order. The Tribunal allowed the reference application to the High Court based on a similar case previously referred to the Bombay High Court. The dispute arose when the appellants availed additional credit after initial credit, leading to conflicting decisions by authorities. The Tribunal rejected the Revenue's appeal, prompting the application for reference to the High Court.