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2004 (11) TMI 402 - CESTAT, MUMBAIExtract: ....... of law that it is the date of presentation of the cheque, which is to be taken into consideration and subsequent encashment of the cheque relates back to the date of rendering the amount by cheque. As such we do not find any justifiable reason to impose penalty upon the appellant. Accordingly, the impugned order is set aside and appeal is allowed.
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