1997 (10) TMI 194

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..... been duly served. Invoking the provision of Section 35E of the Central Excises and Salt Act, 1944, the department has sought reference on the issue framed by them arising out of Order No. 2014/96-WRB, dated 28-6-1996 - 1997 (89) E.L.T. 199 (Tribunal) passed by this Bench. The issue framed reads thus : Whether the interpretation of Rule 57B done by the Appellate Tribunal is held as proper and ju .....

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..... ue one, only the issue is, as to whether higher notional credit can be availed of at a later date. There is no bar expressly or impliedly provided for in any of the relevant rules disentitling the party from availing of credit at a later date and this being the position the issue as formulated does not give rise an issue of law worth referring to the High Court. The prayer therefore is rejected an .....

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