Interpretation of Rule 8(3A) on Central Excise: Is Partial Duty Payment Default Complete? Penalties u/r 25 or 27? Larger Bench Review.

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....Interpretation of Provisions - Rule 8(3A) - The contradiction needs to be settled by the Larger Bench and the said contradiction is (i) whether a default by an assessee has to be considered as an entire default if he does not make part payment of the duty liability in a particular month, (ii) whether penalty can be imposed under Rule 25 or Rule 27. - matter referred to larger bench. - AT....