2005 (4) TMI 460

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..... -  Heard both sides. 2.The appellant filed this appeal against the impugned order whereby penalty of Rs. 2 lakhs was imposed on the appellant on the ground that the appellant deposited the cheque with the Chief Accounts Officer and took immediately the credit in their PLA and cleared the goods on payment of duty. The contention of the appellant is that the duty was paid even prior to issuan .....

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..... ccounts Officer has no authority to collect the cheques but on the specific query from the Bench, the Revenue could not produce any evidence to show any administrative action taken against the Chief Accounts Officer for accepting the cheques from the appellant. The cheques were presented in bank by the Revenue and the same were duly honoured by the bank. It is not the case of the Revenue that the .....

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