Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1186 - CESTAT ALLAHABADDeposit of Tax as per Rule 8 (3A) of Central Excise Rules, 2002 - it so happened that one cheque was deposited in the correct running account of the assessee whereas the other cheque was inadvertently deposited in another account, which was in operation prior to the subsequent account - Revenue refused to receive the payment made in the earlier account, though the same was active and the duty deposited in the said account, in the name of the Exchequer was accepted by the Bank - Held that:- Revenue has not doubted the fact that the second account was also belonging to the same assessee and the money deposited in the second account has gone to the Exchequer. In such circumstances, Revenue’s objection cannot be appreciated - appeal dismissed - decided against Revenue.
|