2004 (7) TMI 384

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.... Appellant. Shri S. Bhatnagar, JDR, for the Respondent. [Order]. - In the above captioned appeals which have been directed against the common impugned order-in-appeal, passed by the Commissioner (Appeals), the issue relates to the imposition of penalties of various amounts as detailed therein on the appellants for having paid duty through cheques instead of from PLA. 2. I have hea....

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.... on the duty amounts. 3. The delay in the encashment of the cheques also cannot be attributed to the appellants as it is not the case of the Department that the cheques could not be submitted earlier or encashed, for lack of funds in the account of the appellants. The delay occurred due to the non-submission of the cheques by the Chief Accounts officer in the Bank, in time, for the reasons....