2001 (9) TMI 872

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....for the Respondent. [Order]. -  This is an appeal filed by the Revenue against the Order-in-Appeal No. 231-CE/BPL/2001, dated 30-3-2001 passed by the Commissioner (Appeals), Customs and Central Excise, Bhopal. The issue involved relates to higher notional credit under Rule 57B of the Central Excise Rules, 1944. 2. I have heard the learned JDR, Shri Atul Saxena on behalf of the R....

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....ssessee relying on the decisions of Mysore Lac and Paints Works Ltd. and in the cases of Wipro Ltd. v. Union of India reported in 1992 (60) E.L.T. 370 wherein the Hon'ble Gujarat High Court has also relied on the decision in the case of Mysore Lac and Paints Works Ltd. and has inter alia held that if the assessee is eligible to avail credit and for whatever reasons he has taken short credit, then ....