2009 (9) TMI 566

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - PLA maintained by dealer for own convenience. No default committed although there was some delay which made up by paying interest. No ground for admission of appeal. - 91 of 2009 - - - Dated:- 14-9-2009 - M.M. Kumar and Jaswant Singh, JJ. Shri H.P.S. Ghuman, Advocate, for the Appellant. None, for the Respondent. [Order per : M.M. Kumar, J.]. - The revenue has filed the instan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Challan dated 30-3-1998 but the said amount was not shown as credited in PLA, which could be done only on 4-1-1999. They had also deposited a sum of Rs. 12,850/- towards interest vide TR-6 Challan No. 14, dated 30-3-1998 for the delayed payment of duty up to 30-3-1998. It is pertinent to mention that the PLA is maintained by the dealer-respondent for their own convenience. 3. In view of the afor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X