1995 (11) TMI 226

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..... ellant. Shri S.C. Mohanty, Advocate, for the Respondent. [Order per : P.C. Jain, Member (T)]. Ld. J.D.R., Shri B.B. Sarkar points out that the information asked for from the Assistant Collector of Central Excise and Customs, Rayagada Division, Rayagada, Orissa has not yet been received by him despite a letter to this effect having been written by him. We observe that we have already .....

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..... ed the drafts from banks against cheques drawn on their own bank accounts. Therefore, the second condition of the Notifications also has been fulfilled inasmuch as the payment of the goods supplied by the respondents to the customers, has been made by the customers from their bank accounts. Another submission of the learned Advocate is that the mandatory condition of the Notification No. 47/90, da .....

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..... fit of the Notifications can be given. The distinction sought to be made by the learned Counsel stating that one condition is mandatory and the other condition is directory, is not the correct way of interpretation of the Notifications. 4. We have carefully considered the submissions of both sides. We find without going into the question whether the second condition is mandatory or directory, th .....

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