1993 (7) TMI 102

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....icants) against order-in-appeal No. 982/CE/DLH/91, dated 25-9-1991 passed by Collector of Central Excise (Appeals), Delhi, who has upheld the decision of the Assistant Collector, MOD-V in order-in-original No. 403/90-91, dated 14-3-1991. 2. Brief facts of the case are that the applicants were following procedure under Rule 191A of Central Excise Rules during Nov. '88 to Jan. '89 when 18 consign....

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....at since the "said duty" herein referred to the duty paid on yarn/fabrics whereas the drawback was relatable to dye component only he was entitled to rebate under Rule 191A ibid. 5. Government is not inclined to accept this version as there is nothing to indicate that the words "said duty" in the said sub-rule can be broken up to mean duty on individual items/components that went into the manuf....

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....urer was allowed to change his option to more beneficial notification even subsequently. In that case, the assessee first availed the benefit under Notification No. 70/76-C.E., dated 16-3-1976. Benefits under Notification No. 89/80-C.E., dated 19-6-1980 was also available and the assessee found the latter notification more advantageous than the former. Though initially the assessee availed the ben....