https://www.taxtmi.com/caselaws?id=795558 Valid payment of duty through CENVAT credit cannot be re-demanded in cash or through the personal ledger account merely because payment was delayed. The delay attracts interest only for the period of default, not a fresh duty liability. An equivalent penalty under Rule 25 is not sustainable where there is no fraud, wilful misstatement, suppression of facts, or intent to evade duty. In those circumstances, the contravention is confined to the procedural penalty prescribed under Rule 27. en-us Wed, 22 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795558 Valid payment of duty through CENVAT credit cannot be re-demanded in cash or through the personal ledger account merely because payment was delayed. The delay attracts interest only for the period of default, not a fresh duty liability. An equivalent penalty under Rule 25 is not sustainable where there is no fraud, wilful misstatement, suppression of facts, or intent to evade duty. In those circumstances, the contravention is confined to the procedural penalty prescribed under Rule 27. Case-Laws Central Excise Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795558