1993 (9) TMI 180

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.... for the Respondents. [Order per : Harish Chander, President]. -  Collector of Central Excise, New Delhi has filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals), New Delhi. Sh. Prabhat Kumar, the learned SDR who has appeared on behalf of the appellant pleaded that in the present matter the issue involved is whether the date of payment is to....

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....ondents has fairly agreed with the judgment of the apex Court. He has no objection for following the judgment of the Hon'ble Supreme Court. However, he leaves it to the discretion of the Bench. 2. We have heared both the sides and have gone through the facts and circumstances of the case. In the matter before us, the facts are not disputed. The duty amount was paid on 7-12-1979 and upto 16-4-19....