https://www.taxtmi.com/caselaws?id=98 Tender of a valid cheque in the authorised bank was treated as payment of central excise duty on the date of tender, not on the later date of clearance and credit to the Government account. The ruling applied the Central Excise Rules, 1944 and the governing principles on receipt of Government dues, holding that actual clearance is not decisive where the cheque is presented in time and is not dishonoured. On that basis, the assessee's payment was accepted as timely and the Revenue's challenge failed. en-us Mon, 10 Mar 2003 00:00:00 +0530 Thu, 03 Jul 2008 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98 Tender of a valid cheque in the authorised bank was treated as payment of central excise duty on the date of tender, not on the later date of clearance and credit to the Government account. The ruling applied the Central Excise Rules, 1944 and the governing principles on receipt of Government dues, holding that actual clearance is not decisive where the cheque is presented in time and is not dishonoured. On that basis, the assessee's payment was accepted as timely and the Revenue's challenge failed. Case-Laws Service Tax Mon, 10 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98