JUDGMENT

SABYASACHI MUKHARJI, J.:— This is an appeal against the decision and order of the Customs, Excise and Gold (Control) Appellate Tribunal under S. 35L(b) of the Central Excises and Salt Act, 1944 (hereinafter called the Act).

2. The respondent is the manufacturer of electric fans, and brought into its factory nameplates under tariff item 68 of the erstwhile Central Excise Tariff. The nameplates were affixed to the fans before marketing them. The respondent claimed the benefit of pro forma credit in terms of Notification No. 201/79 dated 4th June, 1979, which was for the purpose of relief on the duty of excise paid on goods failing under Tariff Item 68, when these goods are used in the manufacture of other excisable goods. The said notification stated in supersession of the notification No. 178/77 of the Central Excise, dated 18th June, 1977, all excisable goods on which duty of excise is leviable and in the manufacture of which any goods falling under Item No. 68 (hereinafter referred to as the inputs) have been used, are exempt from so much of the duty of excise liveable thereon as is equivalent to the duty of excise already paid on the inputs.

3. It enjoins that the procedur