https://www.taxtmi.com/caselaws?id=790516 Rule 8(3A) operated mandatorily once the assessee remained in default, so CENVAT credit could not validly be used to discharge duty during the restricted period. Duty was therefore recoverable in cash, because clearance in breach of the restrictive order was deemed to be without payment of duty; however, the assessee was protected against double recovery by restoration of the wrongly utilised credit after cash payment. Although ER-1 disclosures negatived clandestine removal, the deliberate breach of the standing order still justified penalty under Rule 25, and the reduced penalty was maintained. en-us Thu, 23 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790516 Rule 8(3A) operated mandatorily once the assessee remained in default, so CENVAT credit could not validly be used to discharge duty during the restricted period. Duty was therefore recoverable in cash, because clearance in breach of the restrictive order was deemed to be without payment of duty; however, the assessee was protected against double recovery by restoration of the wrongly utilised credit after cash payment. Although ER-1 disclosures negatived clandestine removal, the deliberate breach of the standing order still justified penalty under Rule 25, and the reduced penalty was maintained. Case-Laws Central Excise Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790516