1992 (3) TMI 218

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.....M. Narvekar, Asstt. Manager, for the Respondents. [Order per : G.P. Agarwal, Member (J)]. - Both these appeals have been directed against the common impugned Order-in-Appeal passed by the Collector of Central Excise (Appeals), Bombay, whereby he has held that the respondents were entitled for the benefit of Notification No. 201/79, dated 4-6-1979 and 116/84, dated 11-5-1984. 2. Shortly p....

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....of duty paid from PLA is only relevant when exemption under Notification No. 201/79 is availed of. The payment made through debits from R.G. 23 Part II (under Notification No. 201/79) represents the quantum of exemption and hence cannot be treated as amount of duty paid on the clearance. Consequently, according to her, the amount debited from RG 23 Part II is the amount of duty exempted and not co....

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.... 81-88-CX. 6, dated 6-12-1988 is reproduced below :- "As per Explanation (4) to Notification No. 116/84-C.E., dated 11-5-1984 effective rate of duty is to be computed by disregarding any notification which grants exemption by way of giving credit with respect to duty equivalent to that paid on the inputs. Since Notification No. 201 /79 dated 6-4-1979 is such a Notification providing for exempti....

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....d that the respondents were entitled for the benefit of the said Notification. 5. Before we part, it may be stated that Smt. Ananya Ray, learned SDR, also made a positive prayer that the case be remanded to the Collector (Appeals), since she has not dealt with the said issue specifically. To which it was submitted by the Assistant Manager of the respondents' Co. that since the law is clear it w....