https://www.taxtmi.com/caselaws?id=379743 Where defaulted duty is paid with interest within time and utilisation of Cenvat credit is found not to breach Rule 8(3A), the related duty demand and connected penalty are not sustainable. The note also states that where irregular PLA credit is admitted and the amount is later discharged with interest before notice, penalty may still apply but can be restricted in the facts, with nominal personal penalties on responsible officials remaining justified. en-us Thu, 07 Mar 2019 00:00:00 +0530 Tue, 07 May 2019 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379743 Where defaulted duty is paid with interest within time and utilisation of Cenvat credit is found not to breach Rule 8(3A), the related duty demand and connected penalty are not sustainable. The note also states that where irregular PLA credit is admitted and the amount is later discharged with interest before notice, penalty may still apply but can be restricted in the facts, with nominal personal penalties on responsible officials remaining justified. Case-Laws Central Excise Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379743