https://www.taxtmi.com/caselaws?id=33192 The court allowed the petition challenging an attachment order for failure to pay Central Excise Duty through the P.L. Account. The petitioner's willingness to pay in cash or from the P.L. Account if re-credit to the CENVAT account was permitted led to a directive to file an undertaking and make the payment by a specified date. Upon compliance, the attachment was to be lifted by the respondent authority. Re-credit to the CENVAT account was contingent on actual payment. The judgment favored the petitioner, resolving the duty payment dispute and attachment issue without imposing costs. en-us Wed, 01 Apr 2009 00:00:00 +0530 Wed, 07 Jul 2010 20:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33192 The court allowed the petition challenging an attachment order for failure to pay Central Excise Duty through the P.L. Account. The petitioner's willingness to pay in cash or from the P.L. Account if re-credit to the CENVAT account was permitted led to a directive to file an undertaking and make the payment by a specified date. Upon compliance, the attachment was to be lifted by the respondent authority. Re-credit to the CENVAT account was contingent on actual payment. The judgment favored the petitioner, resolving the duty payment dispute and attachment issue without imposing costs. Case-Laws Central Excise Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33192