9911796707
TMI Blog1997 (7) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order]. - The above application has been filed under the provisions of Section 35G(1) of the Central Excises and Salt Act, 1944 seeking reference of the following questions of law stated to have arisen out of Final Order No. A/202/96-NB, dated 19-1-1996 : (a) "That the matter of availment of higher notional credit under Rule 57B of the Central Excise Rules, 1944 on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question of law to the High Court : "Whether the interpretation of Rule 57B done by the Hon'ble Appellate Tribunal is to be held as proper and just i.e. higher notional credit can be taken within a reasonable period i.e. within six months from the date of receipt of inputs and original date of credit taken." (b) That the Board vide Circular No. 267/34/88-CX. 8, dated 18-7-1990 had clarified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Collector confirmed the demand of Rs. 6,605/- on the ground that credit could not be availed by the appellants at a subsequent stage; however, the Collector of Central Excise (Appeals), Allahabad held that the appellants were entitled to take the additional credit on disputed inputs under Rule 57B. Following the ratio of the order of the Tribunal in the case of Collector of Central Excise v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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