https://www.taxtmi.com/caselaws?id=212163 For the period when the fortnightly payment facility was withdrawn, duty could be discharged either through PLA or by utilisation of CENVAT credit as directed by the department. Following the Larger Bench ruling in Noble Drugs Ltd., the Tribunal held that this payment method did not attract interest or penalty under Rule 173G(1)(d) of the Central Excise Rules, 1944. The demand for interest was therefore unsustainable, the impugned order was set aside, and the appeals succeeded with consequential relief. en-us Thu, 28 Apr 2011 00:00:00 +0530 Mon, 02 Apr 2012 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212163 For the period when the fortnightly payment facility was withdrawn, duty could be discharged either through PLA or by utilisation of CENVAT credit as directed by the department. Following the Larger Bench ruling in Noble Drugs Ltd., the Tribunal held that this payment method did not attract interest or penalty under Rule 173G(1)(d) of the Central Excise Rules, 1944. The demand for interest was therefore unsustainable, the impugned order was set aside, and the appeals succeeded with consequential relief. Case-Laws Central Excise Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212163