https://www.taxtmi.com/caselaws?id=52837 Forfeiture of the fortnightly payment facility under Rule 8 requires duty on each consignment to be paid from the account-current during the forfeiture period; payment through Cenvat credit is not valid compliance. Any unpaid duty still has to be recovered through a show cause notice and fresh adjudication under Section 11A(1), and penalty must be separately considered under the penalty rule. The earlier forfeiture order does not by itself replace statutory adjudication of duty demand or penalty, so the matter must be re-adjudicated after observance of natural justice. en-us Wed, 24 Mar 2004 00:00:00 +0530 Fri, 08 Oct 2010 10:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52837 Forfeiture of the fortnightly payment facility under Rule 8 requires duty on each consignment to be paid from the account-current during the forfeiture period; payment through Cenvat credit is not valid compliance. Any unpaid duty still has to be recovered through a show cause notice and fresh adjudication under Section 11A(1), and penalty must be separately considered under the penalty rule. The earlier forfeiture order does not by itself replace statutory adjudication of duty demand or penalty, so the matter must be re-adjudicated after observance of natural justice. Case-Laws Central Excise Wed, 24 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52837