https://www.taxtmi.com/caselaws?id=100973 Benefit under Notification No. 26/94 could not be denied merely because yarn sale consideration was received through demand drafts or pay orders instead of cheques, where the instruments were issued from the registered co-operative society's bank account. Prior Tribunal rulings treated such receipt as substantial compliance with the notification's cheque-payment condition, and that settled view was followed here. The revenue objection therefore failed, and the appeal was rejected. en-us Wed, 02 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 11:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100973 Benefit under Notification No. 26/94 could not be denied merely because yarn sale consideration was received through demand drafts or pay orders instead of cheques, where the instruments were issued from the registered co-operative society's bank account. Prior Tribunal rulings treated such receipt as substantial compliance with the notification's cheque-payment condition, and that settled view was followed here. The revenue objection therefore failed, and the appeal was rejected. Case-Laws Central Excise Wed, 02 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100973