Per G R Sharma :

In the impugned order the learned Commissioner (Appeals) held that unless cheques are dishonoured the relevant date of payment would be the date of presentation of the cheque in the notified back and not the date of encashment of the cheque and subsequent stamping thereof on the TR-6 challans by the concerned notified bank. Being aggrieved by this order Revenue has filed captioned appeal.

2. The facts of the case in brief are that M/s Genus Overseas Electronics Ltd., the respondent herein are central excise registration holder. On scrutiny of their records it was observed that the respondent herein were paying duty through cheques. In terms of Rule 49 (I) read with Rule 8 of Central Excise (No. 2) Rules, 2001 a manufacturer was required to pay duty in respect of clearances of excisable goods during the first fortnight of the month by the 20th day of that month and during the second fortnight of the month other than the month of March by the 5th day of the succeeding month. On scrutiny of the records of the respondent herein it was noticed by the department that for the period 16th April, 2001 to 30th April, 2001 they issued a cheque for payment of duty. The cheq