https://www.taxtmi.com/caselaws?id=108426 Penalty under Rule 173Q was considered unsustainable on the stated facts because duty cheques were honoured, the duty was credited to the exchequer, and interest for delayed payment was also discharged through PLA debits. The absence of sufficient balance in the PLA, by itself, was treated as relevant only where payment was actually made from that account, and did not clearly attract Rule 173Q, though it might engage Rule 226. Prior acceptance of the duty and interest payments by the department further weakened the penalty basis. On that footing, the appellant was found to have established a strong prima facie case for waiver of pre-deposit and stay of recovery pending appeal. en-us Wed, 26 Feb 2003 00:00:00 +0530 Sat, 31 Mar 2012 14:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108426 Penalty under Rule 173Q was considered unsustainable on the stated facts because duty cheques were honoured, the duty was credited to the exchequer, and interest for delayed payment was also discharged through PLA debits. The absence of sufficient balance in the PLA, by itself, was treated as relevant only where payment was actually made from that account, and did not clearly attract Rule 173Q, though it might engage Rule 226. Prior acceptance of the duty and interest payments by the department further weakened the penalty basis. On that footing, the appellant was found to have established a strong prima facie case for waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Wed, 26 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108426