1999 (6) TMI 112

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..... Advocate, for the Respondents. [Order per : S.S. Kang, Member (J)]. These 4 appeals are based on common facts and question of law. Therefore, are being taken up for hearing together. 2. Revenue filed these appeals against the orders-in-original passed by the Commissioner of Central Excise where the benefit of Notification No. 53/87-C.E., dated 1-3-1987 and Notification No. 53/91-C.E., .....

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..... the notification. He submits that the condition of the notifications its that the payment is to be received by the manufacturer by Cheques drawn by the Handloom Co-operative Societies on its own Bank account. He, therefore, prays that the appeal be allowed. Learned Counsel appearing on behalf of the respondents submits that in the impugned order, there is a specific finding that the Draft orders w .....

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..... appeals only on the ground that the respondents received the payment by way of Bank Draft or Pay orders and the notification provides that the payment should be received through Cheques drawn by the Co-operative Societies on its own account. The contention of the respondents is that the Bank Pay orders which were prepared by the Bank were on the basis of the Cheques drawn by the Societies on its o .....

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