https://www.taxtmi.com/caselaws?id=220334 Mere delayed payment of fortnightly central excise duty, when the default is disclosed in statutory returns and no forfeiture order has been passed under Rule 8(4), does not attract the harsher penalty under Rule 25(1) read with Section 11AC of the Central Excise Act. The operative consequence under Rule 8(3) is interest on delayed payment, while the penal consequence remains limited to Rule 27 unless there is suppression, wilful contravention, or intent to evade duty. On the stated facts, the default was treated as a minor procedural lapse punishable only under Rule 27. en-us Thu, 26 Jul 2012 00:00:00 +0530 Mon, 21 Jan 2013 07:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220334 Mere delayed payment of fortnightly central excise duty, when the default is disclosed in statutory returns and no forfeiture order has been passed under Rule 8(4), does not attract the harsher penalty under Rule 25(1) read with Section 11AC of the Central Excise Act. The operative consequence under Rule 8(3) is interest on delayed payment, while the penal consequence remains limited to Rule 27 unless there is suppression, wilful contravention, or intent to evade duty. On the stated facts, the default was treated as a minor procedural lapse punishable only under Rule 27. Case-Laws Central Excise Thu, 26 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220334