https://www.taxtmi.com/caselaws?id=91495 Payment for yarn made through bank drafts or pay orders did not justify denial of exemption where the drafts were prepared by the bank on cheques drawn by the cooperative societies on their own accounts. The Revenue's objection was limited to the payment mode, and no contrary evidence displaced the finding that the notification condition was met in substance. The Tribunal applied its earlier view that such payment constitutes substantial compliance with the exemption notification. The benefit of the exemption was therefore not to be denied. en-us Wed, 23 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 14:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91495 Payment for yarn made through bank drafts or pay orders did not justify denial of exemption where the drafts were prepared by the bank on cheques drawn by the cooperative societies on their own accounts. The Revenue's objection was limited to the payment mode, and no contrary evidence displaced the finding that the notification condition was met in substance. The Tribunal applied its earlier view that such payment constitutes substantial compliance with the exemption notification. The benefit of the exemption was therefore not to be denied. Case-Laws Central Excise Wed, 23 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91495