2008 (12) TMI 478

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....asan, Consultant, for the Respondent. [Order]. - This is an appeal filed by the department against an order of the Commissioner (Appeals) holding that the allegation of the department that the respondents had not paid the duty due on or before 5th August, 2004 until 23-11-2004, and therefore, liable to pay interest for the period between 5-8-04 to 23-11-04 was not substantiated. 2. A....

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....erwriting of date of debit as 23-11-04 on the entry showing the date 5-8-04, apparently corrected using whitener. I find that the Revenue has no case that the respondents did not have sufficient credit in its PLA and R.G.23A Part-II on 5-8-04 as the cheque dt. 5-8-04 had been deposited on 5-8-04. The cheque deposited on 5-8-04 was adequate to meet the duty liability for the previous month. As the ....