https://www.taxtmi.com/caselaws?id=107720 Rule 8(4) of the Central Excise (No. 2) Rules, 2001 does not require forfeiture of the facility of fortnightly duty payment for the maximum period in every case. The appellate authority may restrict the forfeiture period on the facts, including prior denial already suffered by the assessee, where that discretion is properly exercised and supported by earlier Tribunal reasoning. On the stated facts, the further denial of the facility was limited because a six-month deprivation had already been imposed, and the restriction was upheld. The Revenue's challenge to that discretionary limitation did not succeed. en-us Mon, 02 Jun 2003 00:00:00 +0530 Mon, 26 Mar 2012 11:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107720 Rule 8(4) of the Central Excise (No. 2) Rules, 2001 does not require forfeiture of the facility of fortnightly duty payment for the maximum period in every case. The appellate authority may restrict the forfeiture period on the facts, including prior denial already suffered by the assessee, where that discretion is properly exercised and supported by earlier Tribunal reasoning. On the stated facts, the further denial of the facility was limited because a six-month deprivation had already been imposed, and the restriction was upheld. The Revenue's challenge to that discretionary limitation did not succeed. Case-Laws Central Excise Mon, 02 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107720