Default in monthly payment of duty- Action to recover the dues -regarding

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....n of one month period from the due date where the amount of duty outstanding and the interest payable thereon are not paid within the due date, immediate necessary action as per law to recover such arrears is not taken by the field officers. It has also been represented to Board by Trade and Industry that in the event, the duty is not being paid by the manufacturer of the goods, the availment of c....

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....rovided in the said rules shall follow. 3. Therefore, after the completion of one month paid from the due date, the amount of duty outstanding and the interest payable thereon should be treated as "recoverable arrears of revenue" and all permissible action under the law including the action under section 11 of the Central Excise Act, 1944 and under section 142 of the Customs Act, 1962 should be....

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....ived payment from the buyer (including the amount shown as duty of excise) i.e., the person taking CENVAT Credit has made payment of the invoice amount, action should also be taken against the manufacturer-supplier under section 11D and 11DD of the Central Excise Act, 1944. ] (Above para 6 has been omitted vide Cir. No. 776/09/2004-CX, DT. 19/02/2004) 7. In order to ensure proper monitoring ....