https://www.taxtmi.com/caselaws?id=204346 Rule 8(3A) of the Central Excise Rules, 2002 is treated as mandatory where monthly duty is not paid in full by the due date, and the default consequence applies even in cases of short payment rather than only total non-payment. The provision requires consignment-wise payment without Cenvat credit until the outstanding duty with interest is cleared, and a narrow reading limited to complete default was rejected as inconsistent with the text. On detention of goods, continued retention was found unsustainable on the facts because there was no consistent default history or other basis justifying it, so detention was vacated while demand and penalty were upheld. en-us Wed, 03 Nov 2010 00:00:00 +0530 Mon, 20 Jun 2011 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204346 Rule 8(3A) of the Central Excise Rules, 2002 is treated as mandatory where monthly duty is not paid in full by the due date, and the default consequence applies even in cases of short payment rather than only total non-payment. The provision requires consignment-wise payment without Cenvat credit until the outstanding duty with interest is cleared, and a narrow reading limited to complete default was rejected as inconsistent with the text. On detention of goods, continued retention was found unsustainable on the facts because there was no consistent default history or other basis justifying it, so detention was vacated while demand and penalty were upheld. Case-Laws Central Excise Wed, 03 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204346