1995 (2) TMI 218

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..... r]. None present for the appellants when the matter was called who, however, through their telegram received on 7-2-1995 requested decision on merits. 2. Collector (Appeals) in his Order No. 18-CW/IND/91, dated 17-5-1991 disallowed higher notional credit taken subsequently on the ground that credit must be taken immediately on receipt of goods. 3. Ld. DR reiterated the Department s argum .....

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..... if later it is found that more credit was admissible. 5. The poisition in law is that under Rule 57A appellants are entitled to take credit of the amount of duty actually paid, or credit of duty at a higher rate if admissible in their case under Rule 57B of Central Excise Rules read with Notification 175/86. That appellants are eligible to take notional higher credit is not disputed. A mistake m .....

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