https://www.taxtmi.com/caselaws?id=53470 During the forfeiture period under Rule 8(4) of the Central Excise (No. 2) Rules, 2001, duty had to be paid through the account current/PLA, and the general availability of Cenvat credit could not override that special restriction; payment by Cenvat debit was therefore impermissible. On penalty, the record showed prior disclosure of the assessee's understanding of the payment method and no material indicating intent to evade duty, so penalty under Rule 25 was held unsustainable. The stated result was duty and interest payable in cash for the relevant period, with relief from penalty and recredit of the corresponding Cenvat debit after cash payment. en-us Thu, 28 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 15:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53470 During the forfeiture period under Rule 8(4) of the Central Excise (No. 2) Rules, 2001, duty had to be paid through the account current/PLA, and the general availability of Cenvat credit could not override that special restriction; payment by Cenvat debit was therefore impermissible. On penalty, the record showed prior disclosure of the assessee's understanding of the payment method and no material indicating intent to evade duty, so penalty under Rule 25 was held unsustainable. The stated result was duty and interest payable in cash for the relevant period, with relief from penalty and recredit of the corresponding Cenvat debit after cash payment. Case-Laws Central Excise Thu, 28 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53470