https://www.taxtmi.com/caselaws?id=84067 Higher notional credit under Rule 57B read with Notification No. 175/86-C.E. was confined to the basic excise duty framework under Section 3 of the Central Excises and Salt Act, 1944. Because the notification was issued under Rule 8(1) and did not expressly extend to special excise duty levied under the Finance Act, 1988, its benefit could not be applied to that duty. The Tribunal view cited in the text was followed on the same construction, and the claim for higher notional credit on special excise duty was rejected. en-us Wed, 07 Dec 1994 00:00:00 +0530 Tue, 19 Jul 2011 15:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84067 Higher notional credit under Rule 57B read with Notification No. 175/86-C.E. was confined to the basic excise duty framework under Section 3 of the Central Excises and Salt Act, 1944. Because the notification was issued under Rule 8(1) and did not expressly extend to special excise duty levied under the Finance Act, 1988, its benefit could not be applied to that duty. The Tribunal view cited in the text was followed on the same construction, and the claim for higher notional credit on special excise duty was rejected. Case-Laws Central Excise Wed, 07 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84067