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2013 (8) TMI 349 - CESTAT NEW DELHICompounded levy - Determination of date of payment - Commissioner held date of payment will be the date when the cheque was presented - Held that:- cheque presented by the appellant to the bank on or before last date of the month is treatable as the date of discharging duty for the second fortnight under the compounded levy scheme. It is observed that the penalty imposed by the adjudicating authority on the appellant is not is not sustainable as the cheque presented to the bank by the appellant was not dishonoured - Following decision of INDIA CEMENTS LTD. Versus COMMISSIONER OF C. EX., HYDERABAD [2002 (1) TMI 242 - CEGAT, BANGALORE] - Decided against Revenue.
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