https://www.taxtmi.com/caselaws?id=52348 Withdrawal of the fortnightly duty-payment facility under the Central Excise Rules required the assessee to discharge duty only through account current, treated here as PLA, and not by utilising Cenvat credit during the withdrawal period. The contravention finding was upheld because payment through Cenvat credit was impermissible while the withdrawal order remained in force. The penalty was considered disproportionate in light of the duty and interest already paid, so it was reduced as excessive. en-us Fri, 17 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 13:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52348 Withdrawal of the fortnightly duty-payment facility under the Central Excise Rules required the assessee to discharge duty only through account current, treated here as PLA, and not by utilising Cenvat credit during the withdrawal period. The contravention finding was upheld because payment through Cenvat credit was impermissible while the withdrawal order remained in force. The penalty was considered disproportionate in light of the duty and interest already paid, so it was reduced as excessive. Case-Laws Central Excise Fri, 17 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52348