1998 (1) TMI 353

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..... J)]. The short point to be considered in this case is whether concession availed in terms of Notification No. 30/79 is to be deducted or not in determining the effective rate of duty with reference to Section 4(4)(d)(ii) of the Central Excise Act. Heard both sides. Arguing for the appellants Shri R.L. Lamba submitted that the meaning of effective duty was explained making an exception in the .....

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..... in this case has been squarely covered by the aforesaid decision as it was rightly pointed out by Shri M. Ali in both the cases. It was clearly held that effective duty of excise i.e. the amount actually payable as excise duty on goods in question after taking into account the exemption notification, if any, alone excludible and not the duty at the rate prescribed in the Schedule. Accordingly what .....

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