https://www.taxtmi.com/caselaws?id=254145 Duty paid through the Cenvat credit account after withdrawal of the fortnightly payment facility was not treated as an irregularity warranting reversal where the default was subsequently cured by payment through PLA with interest; the related demand was therefore unsustainable. The document also states that no further penalty was justified because the same default had already been visited with penalty under Rule 173Q of the Central Excise Rules, 1944. The impugned order was sustained in full, and the revenue challenge failed. en-us Wed, 30 Apr 2014 00:00:00 +0530 Sat, 13 Dec 2014 13:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254145 Duty paid through the Cenvat credit account after withdrawal of the fortnightly payment facility was not treated as an irregularity warranting reversal where the default was subsequently cured by payment through PLA with interest; the related demand was therefore unsustainable. The document also states that no further penalty was justified because the same default had already been visited with penalty under Rule 173Q of the Central Excise Rules, 1944. The impugned order was sustained in full, and the revenue challenge failed. Case-Laws Central Excise Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254145