2005 (7) TMI 29

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....G of the Central Excise Act, 1944 is against the order dated 30th November, 2004 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dismissing the appeal filed by the Commissioner of the Central Excise, Allahabad.  We have heard Sri A.K. Rai, learned Standing Counsel for the appellant and have perused the impugned order of the Tribunal. 2. It appears that a demand of....

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..... The Tribunal has held that the date on which the demand draft was deposited in the bank shall be treated to be the date of payment even though TR-6 challans were presented to the Customs Authorities at a subsequent date. The Tribunal has relied upon the decisions of the Apex Court in the case of Commissioner of Income Tax. Bombay South vs. M/s. Ogale Glass Works Ltd., AIR 1954 SC 429 and in the ....