https://www.taxtmi.com/caselaws?id=51887 The Tribunal upheld the decision to withdraw the facility to pay Central Excise duty on a fortnightly basis due to delays in payment. The appellant's failure to pay duty from their account current resulted in clearances deemed without payment of duty. Despite later debiting the amount from their PLA to Cenvat account, interest and penalties were justified under Central Excise Rules. The Tribunal reduced the penalty to Rs. 50,000 considering the appellant's payments, but upheld duty and interest payment obligations. en-us Fri, 25 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51887 The Tribunal upheld the decision to withdraw the facility to pay Central Excise duty on a fortnightly basis due to delays in payment. The appellant's failure to pay duty from their account current resulted in clearances deemed without payment of duty. Despite later debiting the amount from their PLA to Cenvat account, interest and penalties were justified under Central Excise Rules. The Tribunal reduced the penalty to Rs. 50,000 considering the appellant's payments, but upheld duty and interest payment obligations. Case-Laws Central Excise Fri, 25 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51887