https://www.taxtmi.com/caselaws?id=213168 The Tribunal held that in a case involving default in duty payment under Rule 8(3A) of the Central Excise Rules, 2002, the Appellant faced penal consequences. Despite paying the duty in instalments, the Appellant was considered a defaulter for a specific period. The Tribunal confirmed the duty demanded, imposed a penalty under Rule 25, and clarified that penalties under Rule 27 were applicable. The Tribunal emphasized the importance of a harmonious interpretation of the Act and Rules, concluding that interest and penalty were warranted, but not a repeat demand for duty payment in cash. en-us Mon, 13 Jun 2011 00:00:00 +0530 Sat, 12 May 2012 08:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213168 The Tribunal held that in a case involving default in duty payment under Rule 8(3A) of the Central Excise Rules, 2002, the Appellant faced penal consequences. Despite paying the duty in instalments, the Appellant was considered a defaulter for a specific period. The Tribunal confirmed the duty demanded, imposed a penalty under Rule 25, and clarified that penalties under Rule 27 were applicable. The Tribunal emphasized the importance of a harmonious interpretation of the Act and Rules, concluding that interest and penalty were warranted, but not a repeat demand for duty payment in cash. Case-Laws Central Excise Mon, 13 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213168