https://www.taxtmi.com/caselaws?id=347675 Under the Central Excise framework, payment under Section 11A(1)(b) requires actual payment of duty and interest; undated cheques cannot be treated as legal tender or a valid discharge of liability. The document also states that ascertainment of duty and any payment process must be properly recorded in writing and cannot be handled informally on the spot without transparent proceedings. The explanation that the cheques were taken merely as security was rejected, and the practice was described as unauthorised and contrary to the statute. Accordingly, the collection and retention of undated cheques by the anti-evasion team was held impermissible and ultra vires the Central Excise Act, 1944. en-us Tue, 30 May 2017 00:00:00 +0530 Fri, 17 Nov 2017 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347675 Under the Central Excise framework, payment under Section 11A(1)(b) requires actual payment of duty and interest; undated cheques cannot be treated as legal tender or a valid discharge of liability. The document also states that ascertainment of duty and any payment process must be properly recorded in writing and cannot be handled informally on the spot without transparent proceedings. The explanation that the cheques were taken merely as security was rejected, and the practice was described as unauthorised and contrary to the statute. Accordingly, the collection and retention of undated cheques by the anti-evasion team was held impermissible and ultra vires the Central Excise Act, 1944. Case-Laws Central Excise Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347675