2001 (7) TMI 137

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....ty Commissioner of Central Excise, Hyderabad-III Division, the 2nd respondent herein, by his proceedings dated 29-1-2001 withdrew the facility of payment of duty on fortnightly basis earlier granted to the petitioner on the ground of default in the matter of payment for 3 fortnights within a period of one financial year. The said order was assailed before the Commissioner of Customs and Central Ex....

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....n precedent to invoke the power under Rule 49 read with Rule 173 (G) of the Rules existed in this case on the date of Deputy Commissioner passed the order on 29-1-2001. In the appellate order, the alleged defaults committed by the petitioner are set out which reads - Fortnight Ending Due date Date of presentation of cheque in Bank Date of release of TR6 Challan by Bank Remarks 30....

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....ere 5-11-2000, 20-11-2000 and 20-12-2000. The narration of the above facts would clearly show that the petitioner presented the cheques on or before the due dates and they were said to have been realised subsequently. The 2nd respondent taking the date of realisation of the cheques as the date of payment, came to the conclusion that the petitioner committed default and so opining passed the impugn....

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....due dates. If the payment of duty in respect of the aforementioned 3 periods is excluded, the petitioner should be held to have committed only 2 defaults and the 2nd respondent cannot invoke his power under Rule 49 read with Rule 173 (G) of the Rules on the ground that the petitioner committed two defaults. 5.However, Mr. L. Narasimha Reddy, the learned Senior Standing Counsel for Government of....