Recoverable arrears of excise duty: invoke statutory recovery measures and treat unpaid removals as deemed cleared until paid. Where excise duty and interest on monthly removals remain unpaid beyond the due date, such amounts become recoverable arrears of revenue after one month and enforcement action under Section 11 of the Central Excise Act and Section 142 of the Customs Act should be taken; specific provision in rule 8(4) authorises application of Section 11 for dues assessed under rule 6. These sums must be recorded as realizable arrears and may be recovered without issuing a show cause notice. No reversal of CENVAT credit against a consignee is required while the consignee's transaction is bonafide. Field officers must maintain registers to monitor defaults and ensure regular divisional review.
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Provisions expressly mentioned in the judgment/order text.
Recoverable arrears of excise duty: invoke statutory recovery measures and treat unpaid removals as deemed cleared until paid.
Where excise duty and interest on monthly removals remain unpaid beyond the due date, such amounts become recoverable arrears of revenue after one month and enforcement action under Section 11 of the Central Excise Act and Section 142 of the Customs Act should be taken; specific provision in rule 8(4) authorises application of Section 11 for dues assessed under rule 6. These sums must be recorded as realizable arrears and may be recovered without issuing a show cause notice. No reversal of CENVAT credit against a consignee is required while the consignee's transaction is bonafide. Field officers must maintain registers to monitor defaults and ensure regular divisional review.
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