2000 (2) TMI 337 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's reference application regarding the availment of Higher Notional Credit under Rule 57B of Central Excise Rules, 1944. The application was found to be not maintainable as it was filed by the Assistant Commissioner instead of the Commissioner, as required by law. The Tribunal's decision was based on the settled position that reference applications should be filed by the Commissioner.