https://www.taxtmi.com/forum/issue?id=107213 Rule 8(3A) formerly deemed goods cleared without payment and required consignment wise cash payment without using Cenvat credit on default; administrative practice contemplated attachment and auction while Section 11A required issuance of a show cause notice. The 2014 substitution of sub rule (3A) replaces deemed clearance and cash restriction with a monthly penal charge on unpaid declared duty where payment is not made within the prescribed one month period from the due date, resolving the tension between executive recovery and adjudication. en-us Thu, 21 Aug 2014 19:38:16 +0530 Thu, 23 Jan 2025 15:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107213 Rule 8(3A) formerly deemed goods cleared without payment and required consignment wise cash payment without using Cenvat credit on default; administrative practice contemplated attachment and auction while Section 11A required issuance of a show cause notice. The 2014 substitution of sub rule (3A) replaces deemed clearance and cash restriction with a monthly penal charge on unpaid declared duty where payment is not made within the prescribed one month period from the due date, resolving the tension between executive recovery and adjudication. Discussion-Forum Central Excise Thu, 21 Aug 2014 19:38:16 +0530 https://www.taxtmi.com/forum/issue?id=107213