{"id":118957,"date":"2004-08-31T00:00:00","date_gmt":"2004-08-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-sterling-cellular-on-31-august-2004-2"},"modified":"2017-05-17T00:40:20","modified_gmt":"2017-05-16T19:10:20","slug":"commissioner-of-central-excise-vs-sterling-cellular-on-31-august-2004-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-sterling-cellular-on-31-august-2004-2","title":{"rendered":"Commissioner Of Central Excise vs Sterling Cellular on 31 August, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise vs Sterling Cellular on 31 August, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2006 S T R 159<\/div>\n<div class=\"doc_bench\">Bench: S Kang<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.S. Kang, Member (J) <\/p>\n<p>1. The Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals), New Delhi.\n<\/p>\n<p>2. The contention of the Revenue is that as the respondent paid the service tax late therefore, they are liable for interest.\n<\/p>\n<p>3. The contention of the respondent is that the cheque was deposited in the bank on the due date. However, the amount was credited into Govt. account after three days and respondent relied upon the circular issued by the Directorate of Service tax, dated 23-8-2000 whereby it has been clarified that the Govt. dues can be presented in the form of cheque into the authorized bank and if the cheque is not dishonoured later, the payment shall be deemed to have been made on the date when the cheque was handed over to the Govt&#8217;s bankers.\n<\/p>\n<p>4. Revenue pointed out that this circular was withdrawn. Subsequently I find that during the period in dispute, the circular was in existence and it was withdrawn w.e.f. 10-6-2001.\n<\/p>\n<p>5. In view of the above circular, I find no merit in the Appeal. The appeal is dismissed.\n<\/p>\n<p>(Order dictated in the open Court.)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Commissioner Of Central Excise vs Sterling Cellular on 31 August, 2004 Equivalent citations: 2006 S T R 159 Bench: S Kang ORDER S.S. Kang, Member (J) 1. The Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals), New Delhi. 2. The contention of the Revenue [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-118957","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise vs Sterling Cellular on 31 August, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-sterling-cellular-on-31-august-2004-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise vs Sterling Cellular on 31 August, 2004 - Free Judgements of Supreme Court &amp; 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