2001 (4) TMI 492 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the Commissioner's appeal regarding the reasonable period for taking incremental notional credit under Rule 57B of the Central Excise Rules, 1944. The Tribunal adopted the ratio of a previous judgment and declined to refer the question of law to the High Court, stating that reasonableness of time limit was a question of fact, not law.