9911796707
TMI Blog2014 (6) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... 0th January, 2006 by which the Assistant Commissioner, Central Excise Division-4 NOIDA has directed the petitioner to pay excise duty including education cess on each consignment, at the time of removal of the goods, for a period of two months, starting from the date of the receipt of the order. The facts leading to the filing of the writ petition is, that the petitioner is engaged in the manufacture of soles and heels falling under Chapter 64 of the Central Excise Tariff Act 1985. The central excise duty is required to be paid as per provision of Rule 8 of the Central Excise Rules 2002. For facility, the said Rule 8 is extracted hereinunder: "Rule 8 Manner of Payment (1) The duty on the goods removed from the factory or the warehouse dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f February, 2002 shall be paid by the 31st March, 2002. Explanation- For removal of doubts, it is hereby clarified that the duty liability shall be deemed to have been discharged only if the amount payable is credited to the account of the Central Government by the specified date. (2) The duty of excise shall be deemed to have been paid for the purposes of these rules on the excisable goods removed in the manner provided under sub-rule (1) and the credit of such duty allowed, as provided by or under any rule. (3) If the assessee fails to pay the amount of duty by due date, he shall be liable to pay the outstanding amount along with interest at the rate specified by the Central Government vide notification under section 11AB of the Act on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not paid, interest is levied and under Rule (3) the outstanding amount along with interest as per rates specified by the central government can be paid on or before the 30th day from the due date. Under Rule 8 (3A) of the Rules, if the amount along with interest is not paid on or before 30 days from the date of due date, the assessee forfeits the facilities to pay the duty in monthly installments and would be required to pay the amount of duty on consignment basis for a period of two months from the date the order is passed by the Assistant Commissioner, Central Excise. In the instant case, the excise duty for the month of September, 2005 was required to be paid on or before 5th October, 2005. The same was not paid and, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he bank being closed on Deepawali festival as well as the fact that he presented the cheque to the Joint Commissioner on 3rd November, 2005 as well as the fact that 4th November, 2005 was a gazetted holiday has not been controverted. Consequently, the assertion made in the writ petition has to be accepted on its face value. The moot question which arises for consideration is, what would be the position in law if the last date of deposit is a holiday and the amount is deposited on the next working day in which case, whether, the petitioner has committed any default or not. The answer lies under Section 10 of the General Clauses Act which relates to the computation of time. For facility, the said provision is extracted hereinunder: "10. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
