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2004 (7) TMI 266 - AT - Central Excise
The Revenue appealed against the Order-in-Appeal by the Commissioner (Appeals) regarding credits taken in PLA. The respondent argued that credits were valid as cheques were presented on the same day as deposit, in line with Board Circular No. 86/2003-Cus. The Tribunal dismissed the appeal as the cheques were not dishonoured by the bank.
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