Direct recovery had to be made by garnishee proceedings as assessee didn't pay duty within 30 days o

Excise & Customs : Rule 8 of Central Excise Rules, 2002 operates in such a manner that after 30 days of default in payment of duty, if assessee still utilizes credit, department is obligated to proceed against assessee to recover arrears in terms of Excise section 11; hence, recovery by garnishee proceedings was valid