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    <title>2004 (7) TMI 384 - CESTAT,  NEW DELHI</title>
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    <description>The court set aside the impugned order-in-appeal imposing penalties on the appellants for paying duty through cheques instead of from PLA. The court ruled that the duty payment through cheques, which were not dishonored, fulfilled the legal requirement. As the appellants paid the duty with interest and did not cause revenue loss, the imposition of penalties was deemed unjustified. The appellants&#039; appeals were allowed with any consequential relief permissible under the law.</description>
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      <title>2004 (7) TMI 384 - CESTAT,  NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=112021</link>
      <description>The court set aside the impugned order-in-appeal imposing penalties on the appellants for paying duty through cheques instead of from PLA. The court ruled that the duty payment through cheques, which were not dishonored, fulfilled the legal requirement. As the appellants paid the duty with interest and did not cause revenue loss, the imposition of penalties was deemed unjustified. The appellants&#039; appeals were allowed with any consequential relief permissible under the law.</description>
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      <pubDate>Fri, 02 Jul 2004 00:00:00 +0530</pubDate>
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