https://www.taxtmi.com/caselaws?id=265911 Duty payment made from the CENVAT account during the default period under Rule 8(3A) of the Central Excise Rules, 2002 was held not to justify confirmation of duty demand in cash where the Gujarat High Court had already declared the phrase "without utilizing the CENVAT Credit" invalid. On that basis, the cash demand was treated as unsustainable and the penalty fell with it because the legal foundation for penal action had ceased to exist. Interest was not decided on the merits and was left open to be pursued by the Revenue if consignment-wise delay in payment was established. en-us Thu, 28 May 2015 00:00:00 +0530 Wed, 05 Apr 2017 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265911 Duty payment made from the CENVAT account during the default period under Rule 8(3A) of the Central Excise Rules, 2002 was held not to justify confirmation of duty demand in cash where the Gujarat High Court had already declared the phrase "without utilizing the CENVAT Credit" invalid. On that basis, the cash demand was treated as unsustainable and the penalty fell with it because the legal foundation for penal action had ceased to exist. Interest was not decided on the merits and was left open to be pursued by the Revenue if consignment-wise delay in payment was established. Case-Laws Central Excise Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265911