TMI Blog2018 (5) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... L) AND MR. C.J. MATHEW, MEMBER (TECHNICAL) Shri Dora Reddy, (AR) for the Appellant. Shri Y. Sreenivasa Reddy, Advocate for the Respondent. [Order per: M.V. Ravindran] These three appeals are filed by the Revenue against Order-in-Original No. 01/2010 CE dated 22.01.2010 has the issue involved in this case arising out of the same Order-in-Original their being disposed of by a common order. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the respondent herein is a manufacturer of cement and clears the same on payment of duty. During the period July, 2006 to November, 2007 the Panyam Cements and Minerals (main respondent) herein discharged the duty liability towards the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e; this return of the cheques is recorded by the Adjudicating Authority in the impugned order but still dropped the proceedings initiated by the show cause notice; that from plan reading of explanation to Rule 218 of Central Excise Rules indicates that the presentation of the bank cheques shall be deemed to be the date on which duty has been paid subject to realization of that cheque and the case in hand the cheques were realized subsequently which would indicate that there was default in duty. 5. Learned Counsel submits that they have already discharged duty liability, albeit belatedly but paid the interest. It is his submission that provisions of Rule 8(3A) of Central Excise duty has been struck down by the Hon ble High Court of Gujarat i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resented them for clearing as the assessee had not maintained sufficient balance with the Drawee s bank (i.e. Syndicate Bank, Nandyal / Andhra Bank, Nandyal) and therefore, the same were returned by them to the assessee on the same day and that the same cheques were re-presented subsequently and the same were presented for clearing then and the same got realized and credited to the Government account, as was explained by the Chief Manager of State bank of India, Nandyal vide their letter dated 14.02.2008 detailed above. Thus, it is seen in the case that the clearing mechanism of cheques was meddled with by the assessee and the bank authorities and it was ensured that all the cheques that were presented to the designated bank were realized a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... going into the aspect of re-presentation of cheques is too-technical and has something to do with the Bank s Cheques clearances mechanism than with the Central Excise law and the Rules made there under as all the cheques presented/re-presented in the case were realized and encashed by the Revenue and none of them were dishonoured. Further, as pleaded by the assessee, the aspects of the unit being a sick unit referred to BIFR and the present management clearing all dues of duty including arrears of ₹ 400 lakhs after their taking over the present unit and since none of the cheques and the instances of cheques being realized belatedly having stopped in November, 2007 with no recurrence in the later period have to be considered. They hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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