https://www.taxtmi.com/caselaws?id=81828 Higher notional credit under Rule 57B was admissible only where the exemption notification specifically covered the duty in question; Notification No. 175/86, as amended, applied to basic excise duty and not to special excise duty leviable under the Finance Act, so the claim for higher credit failed. The appellate order was not invalid as a non-speaking order because it recorded the essential basis for affirming rejection of the claim and showed application of mind, even though it was brief and partly relied on reasons already recorded in the original adjudication. The rejection of higher notional credit in relation to special excise duty was sustained. en-us Fri, 20 Mar 1992 00:00:00 +0530 Wed, 29 Jun 2011 11:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81828 Higher notional credit under Rule 57B was admissible only where the exemption notification specifically covered the duty in question; Notification No. 175/86, as amended, applied to basic excise duty and not to special excise duty leviable under the Finance Act, so the claim for higher credit failed. The appellate order was not invalid as a non-speaking order because it recorded the essential basis for affirming rejection of the claim and showed application of mind, even though it was brief and partly relied on reasons already recorded in the original adjudication. The rejection of higher notional credit in relation to special excise duty was sustained. Case-Laws Central Excise Fri, 20 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81828