2007 (6) TMI 123

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..... 01 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 2001. In spite of this order the appellants paid duty consignment-wise by debiting the same from Cenvat credit accoun .....

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..... e 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 which is a removal in contravention of the law and the contention of the assessee that they have already suffered by forfeitu .....

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