https://www.taxtmi.com/caselaws?id=51162 Where central excise duty payable for the fortnight was not fully debited by the due date, Rule 8(4) of the Central Excise Rules, 2001 was held applicable to forfeit the facility of fortnightly payment. The Tribunal treated the relevant test as full discharge of duty under the Act, not merely payment of the amount shown in the invoice. It further held that the two-month forfeiture period is not mandatory in every case and must be fixed proportionately to the circumstances. On the facts, the forfeiture was sustained in principle but reduced to one month. en-us Fri, 15 Mar 2002 00:00:00 +0530 Thu, 23 Sep 2010 10:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51162 Where central excise duty payable for the fortnight was not fully debited by the due date, Rule 8(4) of the Central Excise Rules, 2001 was held applicable to forfeit the facility of fortnightly payment. The Tribunal treated the relevant test as full discharge of duty under the Act, not merely payment of the amount shown in the invoice. It further held that the two-month forfeiture period is not mandatory in every case and must be fixed proportionately to the circumstances. On the facts, the forfeiture was sustained in principle but reduced to one month. Case-Laws Central Excise Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51162