2004 (7) TMI 266

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....mmissioner (Appeals). 2. The contention of the Revenue is that the appellant took credits of Rs. 2 lakh each on 14-10-97 and 24-10-97 in PLA whereas the amounts were deposited in Govt. Accounts on 15-10-97 and 25-10-97. Therefore, there was no sufficient balance in the PLA at the time of clearance of the goods on 14-10-97 and 24-10-97. 3. The contention of the respondent is that the cheques were....