https://www.taxtmi.com/caselaws?id=251637 The Tribunal ruled that the appellant must deposit Rs. 6,00,000 through PLA within eight weeks for defaulted duty payment, allowing recredit to the Cenvat account. It emphasized Rule 8(3A) compliance, requiring PLA payment during default and imposed a penalty of Rs. 5,000 under Rule 27. The decision aligned with legal provisions and higher court interpretations, limiting the penalty and emphasizing duty payment through PLA during default. en-us Fri, 14 Mar 2014 00:00:00 +0530 Mon, 22 Sep 2014 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251637 The Tribunal ruled that the appellant must deposit Rs. 6,00,000 through PLA within eight weeks for defaulted duty payment, allowing recredit to the Cenvat account. It emphasized Rule 8(3A) compliance, requiring PLA payment during default and imposed a penalty of Rs. 5,000 under Rule 27. The decision aligned with legal provisions and higher court interpretations, limiting the penalty and emphasizing duty payment through PLA during default. Case-Laws Central Excise Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251637