https://www.taxtmi.com/caselaws?id=152617 Failure to pay central excise duty within the stipulated time under Rule 8 attracted penal consequences, even though the matter did not involve clandestine removal. The clearances during the default period were treated as non-duty-paid for penalty purposes because duty had remained unpaid for three months. Penalty was therefore sustained in principle, but the extent of the default justified further reduction of the amount already cut by the Commissioner (Appeals). The penalty was reduced from Rs. 30,000 to Rs. 15,000 each for the two units. en-us Thu, 28 Jan 2010 00:00:00 +0530 Mon, 08 Jul 2013 11:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152617 Failure to pay central excise duty within the stipulated time under Rule 8 attracted penal consequences, even though the matter did not involve clandestine removal. The clearances during the default period were treated as non-duty-paid for penalty purposes because duty had remained unpaid for three months. Penalty was therefore sustained in principle, but the extent of the default justified further reduction of the amount already cut by the Commissioner (Appeals). The penalty was reduced from Rs. 30,000 to Rs. 15,000 each for the two units. Case-Laws Central Excise Thu, 28 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152617