1983 (10) TMI 155

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..... heard the departmental representative and the ld. Counsel for the assessee. 2. The relevant facts are that the assessee claimed to have made purchases of super enamelled copper wire of different gauges from the said concern in two lots amounting to Rs. 8,160 and Rs. 4,271 aggregating to Rs. 12,431. The payment for these purchases was made by the bearer cheques and not by crossed cheque or by cr .....

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..... delivery basis, that the identity of the payee was fully established and that the seller refused to accept the payments by crossed cheque or crossed demand draft. These circumstances were fully supported by the assessee by producing the necessary evidence, such as certificates from the dealers or agents, the Electric Merchant s Association and were further supported by the statement of representa .....

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