TMI Blog1993 (7) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 consignments of cotton terry-towels were exported through the port of Kandla. The applicants had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck 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 manufacture of an export product and secondly whether at all what the party is saying in regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 benefit under Notification No. 70/76-C.E., it was held by the Tribunal that the assessee is entit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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