https://www.taxtmi.com/caselaws?id=106519 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. en-us Tue, 01 Oct 2002 00:00:00 +0530 Wed, 14 Mar 2012 15:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106519 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. Case-Laws Central Excise Tue, 01 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106519