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TMI Blog1992 (3) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 put the facts of the case are that, the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 considerable as an amount of duty paid. Refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 exemption by way of giving credit with respect to red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit 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 would be futile to remand the case to the Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X
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