https://www.taxtmi.com/caselaws?id=104793 Additional duty of excise on textiles and textile articles was not permitted to be discharged from the basic excise duty accounts maintained in RG 23A Part-II or RG 23C Part-II, because Rule 57A and Rule 57Q, read with Notification No. 5/94-C.E. (N.T.), did not authorise use of those credit accounts for a distinct levy imposed under another enactment. The prescribed mode of payment remained the account current/PLA or a separate account specifically meant for that duty. The commentary also notes that a related penalty issue was treated as procedural, with the quantum reduced. en-us Fri, 15 Mar 2002 00:00:00 +0530 Thu, 01 Mar 2012 12:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104793 Additional duty of excise on textiles and textile articles was not permitted to be discharged from the basic excise duty accounts maintained in RG 23A Part-II or RG 23C Part-II, because Rule 57A and Rule 57Q, read with Notification No. 5/94-C.E. (N.T.), did not authorise use of those credit accounts for a distinct levy imposed under another enactment. The prescribed mode of payment remained the account current/PLA or a separate account specifically meant for that duty. The commentary also notes that a related penalty issue was treated as procedural, with the quantum reduced. Case-Laws Central Excise Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104793