K. Gopal Hedge, Member (J)

1. This appeal arises out of and is directed against the order in appeal bearing No. C/536/BII-119/83, dated 14-3-1983 passed by the Collector of Central Excise (Appeals), Bombay.

2. The brief facts necessary for the disposal of this appeal are :

The appellants M/s. Kiran Spinning Mills at the relevant time engaged in business inter alia of manufacture of various types of yarn from synthetic fibres or admixture with natural fibres at their factory situated at Thane. By Notification No. 131/77 certain concessions were allowed to cross reel hanks on viscose and cotton yarn. But then, by another Notification No. 213/77, dated 6-7-77 the concession contemplated by Notification No. 131/77, dated 18-6-77 was allowable only to the sale of yarn in cross reel hanks to the co-operative societies provided the payment is made by cheque by the co-operative societies.

3. On 26-11-1977 the Superintendent of Central Excise, Thane requested the appellants to furnish the figures of the clearance of the cross reel hanks sold after 6-7-77 cleared under Notification No. 131/77. In this letter, the Superintendent also referred to the subsequent Notification No. 213/77, dated