https://www.taxtmi.com/caselaws?id=110685 Clearing excisable goods after issuing a cheque without sufficient balance in the PLA was treated as a contravention of the Central Excise Rules, because the claimed departmental insistence on cheque payment was unsupported by any written or oral direction and the assessee could have deferred clearances until encashment. The penalty for breach of Rules 9(1), 52 and 173F was therefore sustained. On the facts, however, the penalty was considered excessive and was reduced from Rs. 50,000 to Rs. 30,000. en-us Fri, 23 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 11:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110685 Clearing excisable goods after issuing a cheque without sufficient balance in the PLA was treated as a contravention of the Central Excise Rules, because the claimed departmental insistence on cheque payment was unsupported by any written or oral direction and the assessee could have deferred clearances until encashment. The penalty for breach of Rules 9(1), 52 and 173F was therefore sustained. On the facts, however, the penalty was considered excessive and was reduced from Rs. 50,000 to Rs. 30,000. Case-Laws Central Excise Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110685