2006 (7) TMI 196

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....or the Appellant. Shri Y.S. Lomi, JDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - After hearing both sides duly represented by Shri Pankaj Jain, Consultant and Shri. Y.S. Lomi, JDR, we find that the short question required to be decided in the present appeal is as to whether the date of presentation of cheques in the Bank towards payment of duty is the relevant date or the da....

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....on of interest. 2. We find that though the judgment of Hon'ble High Court of Hyderabad in Sanghi Polyesters Ltd. v. CCE, Hyderabad-III decided on 24-7-2001 was placed before the adjudicating authority, the Commissioner has observed - "With due regard to the judgment of Hon'ble High Court of Hyderabad, I disagree with the judgment for reasons explained in para-3 supra of the findings". We do not ....