https://www.taxtmi.com/caselaws?id=210927 Default beyond 30 days after the 1.6.2006 amendment to Rule 8(3A) required consignment-wise duty payment by debit to the current account without using CENVAT credit until dues with interest were cleared, and that contravention sustained penalty under Rule 25 of the Central Excise Rules, though the quantum was reduced. Admitted late filing of monthly returns independently justified the minor penalty under Rule 27. Earlier decisions cited by the assessee were distinguished as factually and temporally different. The substantive finding of contravention was maintained, with separate treatment of the duty-payment default and the delayed return filing. en-us Wed, 19 Oct 2011 00:00:00 +0530 Wed, 29 Aug 2012 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210927 Default beyond 30 days after the 1.6.2006 amendment to Rule 8(3A) required consignment-wise duty payment by debit to the current account without using CENVAT credit until dues with interest were cleared, and that contravention sustained penalty under Rule 25 of the Central Excise Rules, though the quantum was reduced. Admitted late filing of monthly returns independently justified the minor penalty under Rule 27. Earlier decisions cited by the assessee were distinguished as factually and temporally different. The substantive finding of contravention was maintained, with separate treatment of the duty-payment default and the delayed return filing. Case-Laws Central Excise Wed, 19 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210927