https://www.taxtmi.com/caselaws?id=2515 Duty under Rule 8(4) of the Central Excise Rules, 2001 had to be discharged through account current on a consignment-wise basis; payment initially made through Cenvat credit was treated as an improper mode, but the later payment from account current was accepted and the earlier credit debit was regarded as available for utilisation. Removal of excisable goods without such account-current payment was treated as a contravention attracting penalty under Rule 25(a), although the penalty was reduced on the facts. en-us Mon, 04 Jun 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2515 Duty under Rule 8(4) of the Central Excise Rules, 2001 had to be discharged through account current on a consignment-wise basis; payment initially made through Cenvat credit was treated as an improper mode, but the later payment from account current was accepted and the earlier credit debit was regarded as available for utilisation. Removal of excisable goods without such account-current payment was treated as a contravention attracting penalty under Rule 25(a), although the penalty was reduced on the facts. Case-Laws Central Excise Mon, 04 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2515