https://www.taxtmi.com/caselaws?id=117344 Under the Kar Vivad Samadhan Scheme, rejection of a final certificate solely because the deposited demand draft was credited to the Government account after the stipulated period was held unsustainable. Where the demand draft or cheque was accepted and duly realised, compliance was to be assessed by reference to the date of tender or deposit, not mechanically by the later credit date. The benefit of the Scheme could not be denied merely because banking processing caused delayed realisation, provided the instrument was not dishonoured. The matter was remitted for fresh consideration in accordance with this settled position. en-us Tue, 13 Dec 2005 00:00:00 +0530 Thu, 21 Jun 2012 18:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117344 Under the Kar Vivad Samadhan Scheme, rejection of a final certificate solely because the deposited demand draft was credited to the Government account after the stipulated period was held unsustainable. Where the demand draft or cheque was accepted and duly realised, compliance was to be assessed by reference to the date of tender or deposit, not mechanically by the later credit date. The benefit of the Scheme could not be denied merely because banking processing caused delayed realisation, provided the instrument was not dishonoured. The matter was remitted for fresh consideration in accordance with this settled position. Case-Laws Central Excise Tue, 13 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117344