https://www.taxtmi.com/caselaws?id=122935 Duty paid by debit in the Cenvat credit account instead of the account current was treated as regularised when the amount was subsequently paid through PLA, and the earlier Cenvat debit was allowed to remain available for utilisation. Removal of excisable goods without payment from the prescribed account was treated as a contravention attracting penalty under Rule 25(a) of the Central Excise Rules, 2001, although the surrounding facts justified moderation of the penalty. The penalty was therefore reduced to Rs. 25,000 while the duty payment position was upheld as regularised. en-us Mon, 04 Jun 2007 00:00:00 +0530 Tue, 21 Aug 2012 17:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122935 Duty paid by debit in the Cenvat credit account instead of the account current was treated as regularised when the amount was subsequently paid through PLA, and the earlier Cenvat debit was allowed to remain available for utilisation. Removal of excisable goods without payment from the prescribed account was treated as a contravention attracting penalty under Rule 25(a) of the Central Excise Rules, 2001, although the surrounding facts justified moderation of the penalty. The penalty was therefore reduced to Rs. 25,000 while the duty payment position was upheld as regularised. Case-Laws Central Excise Mon, 04 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122935