Recovery of duty and interest due and penalty thereon [Sub-rule (4)]:
The provisions of section 11 of the Act shall be applicable for recovery of duty as assessed under rule 6 and mentioned in the return filed under these rules, the interest under rule 8(3) and penalty under sub-rule (3A) in the same manner as it is applicable for recovery of any duty or other sums payable to the Central Government.
|Duty includes the “amount‟ payable in terms of the CENVAT Credit Rules , 2004
For the purposes of payment of duty, the expressions ‘duty‘ or ‘duty of excise‘ shall also include the ‘amount‘ payable in terms of the CENVAT Credit Rules, 2004.
Implication: All ‘amounts‘ payable [like payment under rule 6(3) of the CENVAT Credit Rules, 2004 etc.] should be paid along with duty payable by 5th /6th of the next month/quarter.
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