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.