https://www.taxtmi.com/caselaws?id=209487 Default in payment of central excise duty beyond the prescribed period triggered Rule 8(3A), requiring duty on each subsequent clearance to be paid at removal without using CENVAT credit until the outstanding duty and interest were discharged. The assessee's admitted non-payment on due dates meant the statutory bar on utilisation of CENVAT credit applied, and the clearances were treated as made without payment of duty by operation of the rule. On that basis, the penalty under Section 11AC of the Central Excise Act was sustained. en-us Fri, 14 Jan 2011 00:00:00 +0530 Wed, 17 Jul 2013 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209487 Default in payment of central excise duty beyond the prescribed period triggered Rule 8(3A), requiring duty on each subsequent clearance to be paid at removal without using CENVAT credit until the outstanding duty and interest were discharged. The assessee's admitted non-payment on due dates meant the statutory bar on utilisation of CENVAT credit applied, and the clearances were treated as made without payment of duty by operation of the rule. On that basis, the penalty under Section 11AC of the Central Excise Act was sustained. Case-Laws Central Excise Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209487