1999 (6) TMI 112 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard 4 appeals together where the Revenue challenged orders allowing benefits under Notification No. 53/87-C.E. and 53/91-C.E. to yarn manufacturers. The Revenue claimed payment was received improperly, but the Tribunal found Bank Drafts based on Cheques drawn by Societies fulfilled conditions of the notifications. The appeals by Revenue were rejected.