https://www.taxtmi.com/caselaws?id=1231 Delayed excise duty payment was treated as a procedural lapse where the record showed the duty on the relevant clearances had already been discharged, albeit belatedly, with interest. The Tribunal indicated that the same duty could not be recovered twice on the same clearances, once through PLA and again through the deemed credit register, unless the earlier debit was first re-credited. It also accepted that nominal shorter defaults could be ignored, and held that the longer delay did not justify a fresh duty demand on the facts. The duty demand and penalty were therefore not sustainable. en-us Fri, 19 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1231 Delayed excise duty payment was treated as a procedural lapse where the record showed the duty on the relevant clearances had already been discharged, albeit belatedly, with interest. The Tribunal indicated that the same duty could not be recovered twice on the same clearances, once through PLA and again through the deemed credit register, unless the earlier debit was first re-credited. It also accepted that nominal shorter defaults could be ignored, and held that the longer delay did not justify a fresh duty demand on the facts. The duty demand and penalty were therefore not sustainable. Case-Laws Central Excise Fri, 19 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1231