https://www.taxtmi.com/caselaws?id=241085 During forfeiture of the fortnightly duty-payment facility, duty could still be discharged through CENVAT credit under Rule 8(4) of the Central Excise Rules, as the relevant provision was treated as pari materia with the earlier rule until the later non obstante amendment. The Tribunal followed the Larger Bench view in Noble Drugs and later consistent decisions, and held that payment through PLA alone was not mandatory for that period. On that basis, non-payment in PLA or cash did not, by itself, justify interest or penalty, and the demand for duty, interest, and penal consequences could not stand. en-us Wed, 06 Mar 2013 00:00:00 +0530 Tue, 17 Dec 2013 11:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241085 During forfeiture of the fortnightly duty-payment facility, duty could still be discharged through CENVAT credit under Rule 8(4) of the Central Excise Rules, as the relevant provision was treated as pari materia with the earlier rule until the later non obstante amendment. The Tribunal followed the Larger Bench view in Noble Drugs and later consistent decisions, and held that payment through PLA alone was not mandatory for that period. On that basis, non-payment in PLA or cash did not, by itself, justify interest or penalty, and the demand for duty, interest, and penal consequences could not stand. Case-Laws Central Excise Wed, 06 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241085