2007 (6) TMI 460

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..... [Order]. - In this case the Deputy Commissioner of Central Excise Solapur Division passed an order dt. 2-8-2001 debarring the appellants from paying Central Excise duty on instalment basis for two months - 6-8-2001 to 5-10-2001 and directed them to discharge duty liability particularly for each of the consignment by debiting in account current, as per Rule 8(4) of the Central Excise Rules 200....

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....arlier paid by way of debit from Cenvat account will be available to the assessees for utilization and the payment of the amount through PLA is confirmed. As regards penalty I see substance in  the DR's submission that the provisions of Rule 25(a) of the Central Excise Rules, 2001 are attracted for the reason that the assessee had removed excisable goods without payment out of account current....