https://www.taxtmi.com/caselaws?id=33431 Where duty payment is tendered by cheque and the cheque is later honoured, the date of presentation may be treated as the relevant date for credit in the Government treasury. On the facts noted, the cheque was ultimately encashed, no dishonour occurred, and no intention to evade duty was shown. In those circumstances, penalty under Rule 173Q of the Central Excise Rules, 1944 was held unwarranted and the impugned order was liable to be set aside. en-us Fri, 11 Apr 2008 00:00:00 +0530 Wed, 12 Aug 2009 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33431 Where duty payment is tendered by cheque and the cheque is later honoured, the date of presentation may be treated as the relevant date for credit in the Government treasury. On the facts noted, the cheque was ultimately encashed, no dishonour occurred, and no intention to evade duty was shown. In those circumstances, penalty under Rule 173Q of the Central Excise Rules, 1944 was held unwarranted and the impugned order was liable to be set aside. Case-Laws Central Excise Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33431