https://www.taxtmi.com/caselaws?id=53692 Interest under the Central Excise Act was held not leviable where duty cheques issued by the assessee were honoured and the amounts were ultimately credited, because there was no short levy, non-levy, or short payment within section 11A(2). Delay by the departmental officer in presenting the cheques did not change the character of the payment, and the department could not later disown acceptance through its own officer. Penalty enhancement was also found unsustainable on the same facts, with consequential relief granted to the assessee. en-us Tue, 12 Oct 2004 00:00:00 +0530 Thu, 14 Oct 2010 16:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53692 Interest under the Central Excise Act was held not leviable where duty cheques issued by the assessee were honoured and the amounts were ultimately credited, because there was no short levy, non-levy, or short payment within section 11A(2). Delay by the departmental officer in presenting the cheques did not change the character of the payment, and the department could not later disown acceptance through its own officer. Penalty enhancement was also found unsustainable on the same facts, with consequential relief granted to the assessee. Case-Laws Central Excise Tue, 12 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53692