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2008 (4) TMI 302 - CESTAT MUMBAIAfter scrutiny of the records the revenue came to the conclusion, that the appellants have availed credit on the date of the cheque when it was issued and not on the date of realization of the cheque - On perusal of the records, it is seen that the amount of cheques for which the credit was raised in the PLA was not dishonoured. The said amount was credited to the Government treasury albeit subsequently - imposition of penalty under Rule 173Q of CER not justified
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