https://www.taxtmi.com/caselaws?id=31332 When the fortnightly duty payment facility stood suspended, an assessee was required to pay duty consignment-wise and could not avoid the consequence of non-compliance by relying on deemed credit or other available credit. The record showed contravention of the rule governing duty payment during forfeiture of the scheme, although the duty for the clearances had already been discharged through deemed credit and PLA. On that footing, the demand could not survive beyond the amount already paid, but the penalty imposed by the original authority was correctly restored. en-us Thu, 23 Aug 2007 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31332 When the fortnightly duty payment facility stood suspended, an assessee was required to pay duty consignment-wise and could not avoid the consequence of non-compliance by relying on deemed credit or other available credit. The record showed contravention of the rule governing duty payment during forfeiture of the scheme, although the duty for the clearances had already been discharged through deemed credit and PLA. On that footing, the demand could not survive beyond the amount already paid, but the penalty imposed by the original authority was correctly restored. Case-Laws Central Excise Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31332