https://www.taxtmi.com/caselaws?id=171960 A nominal delay in payment of excise duty, where the duty is later discharged from the CENVAT account with interest and no prejudice to the revenue is shown, does not justify forfeiture of the facility to pay duty in instalments. The amended CENVAT scheme permitted later-earned credit to be used for clearing the outstanding duty, and short delays were treated as too insignificant to trigger deprivation of the statutory facility. On the facts described, the forfeiture order was unsustainable. en-us Mon, 05 Aug 2002 00:00:00 +0530 Tue, 11 Aug 2015 14:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171960 A nominal delay in payment of excise duty, where the duty is later discharged from the CENVAT account with interest and no prejudice to the revenue is shown, does not justify forfeiture of the facility to pay duty in instalments. The amended CENVAT scheme permitted later-earned credit to be used for clearing the outstanding duty, and short delays were treated as too insignificant to trigger deprivation of the statutory facility. On the facts described, the forfeiture order was unsustainable. Case-Laws Central Excise Mon, 05 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171960