2005 (7) TMI 29

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..... o custom authorities at subsequent date - 116 of 2005 - - - Dated:- 25-7-2005 - R.K. Agrawal, and Rajesh Kumar, JJ. [Judgment per : R.K. Agrawal, J.].- This appeal, filed under Section 35G of the Central Excise Act, 1944 is against the order dated 30th November, 2004 passed by the Customs, Excise Service Tax Appellate Tribunal, New Delhi dismissing the appeal filed by the Commissioner o .....

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..... ade by the demand draft on 23rd March, 2001, 24th March, 2001 and 10th April, 2001 respectively i.e. within two days of the return of the bill of entries after the assessment to the respondents. The Tribunal has held that the date on which the demand draft was deposited in the bank shall be treated to be the date of payment even though TR-6 challans were presented to the Customs Authorities at a s .....

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