https://www.taxtmi.com/caselaws?id=244705 Rule 8(3A) was treated as imposing a mandatory restriction after default in duty payment, under which one view required duty to be cleared consignment-wise through PLA and prohibited utilisation of Cenvat credit until outstanding duty and interest were paid. The contrary view considered later Cenvat utilisation sufficient for interim purposes. The bench therefore referred the issue because the members differed on the permissibility of using Cenvat credit after default. On penalty, both views accepted liability, but secured only a limited amount for the stay arrangement, confining the deposit to Rs. 5,000. en-us Tue, 03 Dec 2013 00:00:00 +0530 Thu, 06 Mar 2014 06:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244705 Rule 8(3A) was treated as imposing a mandatory restriction after default in duty payment, under which one view required duty to be cleared consignment-wise through PLA and prohibited utilisation of Cenvat credit until outstanding duty and interest were paid. The contrary view considered later Cenvat utilisation sufficient for interim purposes. The bench therefore referred the issue because the members differed on the permissibility of using Cenvat credit after default. On penalty, both views accepted liability, but secured only a limited amount for the stay arrangement, confining the deposit to Rs. 5,000. Case-Laws Central Excise Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244705