1997 (5) TMI 119

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.... the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The exemption in the instant case has been denied on the ground that mode of payment was different from the mode, as mentioned in the Notification No. 47/90-C.E., dated 20-3-1990. 2. Heard both sides with reference to issue involved in this case. 3. According to the department, as per Serial No. 4 to the table annexed to ....

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....eady been considered by the Tribunal in the case of C.C.E. v. Aska Spinning Mills reported in 1996 (63) ECR 279 (Tribunal). It was argued on behalf of the revenue that herein not only the purchaser must be a registered cooperative society and payment also must be made through cheque as specified in the notification. Shri Sharma ld. DR, contended that it is not clear whether purchaser is a cooperat....