https://www.taxtmi.com/caselaws?id=103678 Higher notional credit under Rule 57B of the Central Excise Rules, 1944 could be claimed as differential credit where an assessee had initially taken short credit, provided eligibility for the credit was established and the claim was within the prescribed limitation period. The discussion notes that prior Tribunal decisions supported later assertion of the balance credit when the substantive conditions were met, and that the limitation framework under Section 11B of the Central Excise Act, 1944 remained relevant. In the present matter, the Revenue did not independently press a limitation objection, and the assessee's claim was treated as maintainable. en-us Fri, 28 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 12:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103678 Higher notional credit under Rule 57B of the Central Excise Rules, 1944 could be claimed as differential credit where an assessee had initially taken short credit, provided eligibility for the credit was established and the claim was within the prescribed limitation period. The discussion notes that prior Tribunal decisions supported later assertion of the balance credit when the substantive conditions were met, and that the limitation framework under Section 11B of the Central Excise Act, 1944 remained relevant. In the present matter, the Revenue did not independently press a limitation objection, and the assessee's claim was treated as maintainable. Case-Laws Central Excise Fri, 28 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103678