1997 (5) TMI 275

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....ive, for the Respondent. [Order]. - The above appeal by the Revenue has been filed against the order passed by the Collector of Central Excise (Appeals), Jaipur setting aside the differential duty demand of Rs.15,223/- confirmed by the Assistant Collector of Central Excise against the respondents. 2. The brief facts of the case are that the respondents herein are engaged in the manuf....

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....5,223/- being the credit taken beyond the period of six months from the original taking of credit. The lower Appellate authority set aside the order of the Assistant Collector, holding that Rule 57B provides for taking of notional higher credit subsequent to taking of original credit and that the reasonable period of less than one year from the date of original credit is justified. Hence this appe....