Appellate Tribunal Upholds Assessee's Right to Claim Differential Credit

The appellate tribunal dismissed Revenue's appeal against the Order-in-Appeal regarding notional credit under Rule 57B of the Central Excise Rules, 1944. The tribunal upheld the assessee's right to claim differential credit within the limitation period, as per past decisions. Since Revenue did not challenge the limitation issue in their appeal, it was dismissed, and cross objections abated.

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The appellate tribunal dismissed the Revenue's appeal against the Order-in-Appeal related to notional credit under Rule 57B of the Central Excise Rules, 1944. The tribunal cited previous decisions favoring the assessee's right to claim differential credit within the limitation period. The Revenue did not raise the issue of limitation in their appeal. Consequently, the appeal was dismissed, and the cross objections abated.

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