https://www.taxtmi.com/caselaws?id=101741 Under Rule 8 of the Central Excise (No. 2) Rules, 2001, duty under the fortnightly payment scheme is treated as credited when the assessee deposits a cheque, the cheque is honoured, and the bank issues receipt on the TR-6 challan. Delay in transmission of funds to the Government account due to the banking process should not prejudice the assessee where control ends after deposit. The text states that the lower authorities did not properly apply the departmental clarification, and relief was granted by staying the impugned orders while the benefit of the rule was directed to continue. en-us Tue, 05 Mar 2002 00:00:00 +0530 Fri, 10 Feb 2012 18:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101741 Under Rule 8 of the Central Excise (No. 2) Rules, 2001, duty under the fortnightly payment scheme is treated as credited when the assessee deposits a cheque, the cheque is honoured, and the bank issues receipt on the TR-6 challan. Delay in transmission of funds to the Government account due to the banking process should not prejudice the assessee where control ends after deposit. The text states that the lower authorities did not properly apply the departmental clarification, and relief was granted by staying the impugned orders while the benefit of the rule was directed to continue. Case-Laws Central Excise Tue, 05 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101741