https://www.taxtmi.com/caselaws?id=152311 Partial default in payment of central excise duty can justify forfeiture of the monthly duty-payment facility, but the period of forfeiture may be moderated on the facts where substantial duty has already been discharged by the due date and only a small balance is later paid with interest. The appellate authority's reduction of the forfeiture period from two months to one and a half months was treated as a proper discretionary adjustment in the circumstances, and no error was found warranting interference with that modification. en-us Fri, 04 Apr 2008 00:00:00 +0530 Fri, 28 Jun 2013 18:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152311 Partial default in payment of central excise duty can justify forfeiture of the monthly duty-payment facility, but the period of forfeiture may be moderated on the facts where substantial duty has already been discharged by the due date and only a small balance is later paid with interest. The appellate authority's reduction of the forfeiture period from two months to one and a half months was treated as a proper discretionary adjustment in the circumstances, and no error was found warranting interference with that modification. Case-Laws Central Excise Fri, 04 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152311