2002 (1) TMI 407

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..... er per : S.L. Peeran, Member (J) (Oral)]. This is a revenue appeal against the Commissioner (Appeals) No. 326/98 (CBE), dated 18-9-97 by which the Commissioner has granted the benefit of Notification No. 26/94, dated 1-3-94 on the clearances of cotton yarn and non-cellulosic spun yarn under Headings 52 and 55 of the Tariff Act. The assessee had cleared the same and had paid duty. Assessee-re .....

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..... s contesting only on the ground of receipt of consideration by DD and contends that notification stipulates in unequivocal terms that the payment for the yarn should be made by cheques drawn by the Co-operative Society or Corporation of its own account. In view of this submission, ld. SDR submits that the order is required to be set aside as conditions of the notification have not been fulfilled. .....

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..... enefit of the notification cannot be granted if payment for yarn has been received by any means other than cheque drawn by the Co-operative Society or Corporation on its own account. This issue was considered by the Tribunal in the case of Baripada Spinning Mills v. CCE (supra) which judgment was noted by the Commissioner (Appeals) in his order. This judgment relies on the earlier judgment of the .....

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