Exemption in one subject-Will there be benefit to the other

Hi Friends ,

I have got 65 marks in Costing (CA Final) in the last held exam. If in the coming exam if I get above 200 marks including the exemption can I carry forward the excess marks to the 1st group. Say if I get 210 marks including the exemption in 2nd group  and 190 marks in the 1st group ( with above 40 for all subjects)  will I passin both groups? Kindly reply...