Cheque payment date for excise duty turned on Rules 19 and 20; Tribunal referred the conflict to a Larger Bench.

For Central Excise duty paid by cheque, the relevant date depended on whether payment is treated as made on presentation of the cheque or on its clearance or realisation. The Tribunal noted that the specific scheme in Rules 19 and 20 of the Central Government Account (Receipts and Payments) Rules, 1983 had not been fully considered in the authorities cited, and that those later provisions required examination before applying earlier Treasury Rules or general precedents. Because the issue involved a conflict over the applicable payment date under the later statutory regime, the Tribunal referred the matter to a Larger Bench for determination.

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Issues: Whether, for payment of Central Excise duty by cheque, the relevant date is the date of presentation of the cheque in the bank or the date of clearance or realisation of the cheque.

Analysis: The dispute turned on the interaction between the earlier Central Treasury Rules and the Central Government Account (Receipts and Payments) Rules, 1983. The later rules contain specific provisions governing Government dues tendered by cheque, and the Tribunal noted that those provisions had not been fully examined in the authorities and decisions relied upon below. In view of the specific scheme of Rules 19 and 20 of the 1983 Rules, and because earlier Tribunal and High Court decisions had proceeded without such examination, the matter required consideration by a Larger Bench.

Conclusion: The Tribunal did not finally decide the substantive question and referred it to a Larger Bench for determination.

Final Conclusion: The appeal was not finally resolved on merits and the controversy over the relevant date of payment by cheque was left for decision by a Larger Bench.

Ratio Decidendi: Where a later and specific statutory payment regime governs Government dues, its effect must be examined before applying more general rules, and a substantial conflict on the applicable date of payment may justify reference to a Larger Bench.

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