https://www.taxtmi.com/caselaws?id=235913 The Tribunal ruled in favor of the appellant regarding interest payment, citing that duty was paid during the default period. The penalty under Rule 25 was set aside as duty liability was discharged from the cenvat account. However, the penalty under Rule 27 was upheld for violating rules by utilizing cenvat credit during the default period. The appeal challenging the penalty under Rule 27 was rejected, but the appeal challenging the imposition of interest and penalty under Rule 25 was allowed. en-us Tue, 28 May 2013 00:00:00 +0530 Thu, 02 Jan 2014 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235913 The Tribunal ruled in favor of the appellant regarding interest payment, citing that duty was paid during the default period. The penalty under Rule 25 was set aside as duty liability was discharged from the cenvat account. However, the penalty under Rule 27 was upheld for violating rules by utilizing cenvat credit during the default period. The appeal challenging the penalty under Rule 27 was rejected, but the appeal challenging the imposition of interest and penalty under Rule 25 was allowed. Case-Laws Central Excise Tue, 28 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235913