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2006 (7) TMI 196 - CESTAT KOLKATAWhether date of presentation of cheques in the Bank towards payment of duty is the relevant date or the date when the cheques are cleared from bank should be taken as the date on which the duty is discharged - held that Commissioner in impugned order is not justified in holding that the clearance of the cheques by the Bank should be the date of payment of duty - held that deposit of cheques towards payment of duty, if not dishonoured later, satisfies the requirement of payment of duty
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