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TMI Blog2014 (6) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... amount on the next working day i.e. 5th November, 2005 and consequently did not commit any default in depositing the excise duty under Rule 8 of the Central Excise Rules, 2002. Consequently, we find that the impugned order cannot be sustained and is quashed - Decided in favour of assessee. - Writ Tax No. - 238 of 2006 - - - Dated:- 23-5-2014 - Hon'ble Tarun Agarwala And Hon'ble Bachchoo Lal,JJ. For the Petitioner : A. P. Mathur For the Respondent : A.S.G.,Ashok Nigam,S.P.Kesarwani. ORDER We have heard Sri A.P. Mathur, the learned counsel for the petitioner, and Sri Amit Mahajan who has appeared for the respondent and has filed his appearance slip today. No counter affidavit has been filed even though the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only if the amount payable is credited to the account of the Central Government by the specified date; (b) if the assessee deposits the duty by cheque, the date of presentation of the cheque in the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on which the duty has been paid subject to realization of that cheque.A (1A) Notwithstanding anything contained in sub-rule (1), the duty on the goods removed from the factory or the warehouse, in the state of Gujarat, during the second fortnight of February, 2002 and the month of March, 2002 shall be paid by the 31st March, 2002: Provided that where an assessee in the State of Gujarat is availing of the excemption under a notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch date on which all dues including interest thereof are paid, whichever is later, and during this period notwithstanding anything cotnained in sub-rule (4) of rule 3 of CENVAT Credit Rules, 2004, the assessee shall be required to pay excise duty for each consignment by debit to the account current and in the event of any failure, it shall be deemed that such goods have been cleared without payment of duty and the consequences and penalities as provided in these rules shall follow. (4) The provisions of section 11 of the Act shall be applicable for recovery of the duty assessed under rule 6 and the interest under sub-rule (3) in the same manner as they are applicable for recovery of any duty or other sums payable to the central Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner requested the Joint Commissioner to accept the cheque. The said cheque was not accepted and was returned with the instruction that the petitioner should present it on the reopening day of the bank. The petitioner contends that 4th November, 2005 was a gazetted holiday and that the office of the department as well as the designated bank, namely, Punjab National Bank was closed. Accordingly, the excise duty alongwith interest accrued thereon was deposited by the petitioner in the designated bank on 5th November, 2005. Since there was a delay of one day, the impugned order was passed by the Assistant Commissioner, Central Excuse under Rule 8 (3A) of the Rules directing the petitioner to pay excise duty on each consignment for a peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any act or proceeding is directed or allowed to be done or taken in any court of office on a certain day or within a prescribed period, then if the court of office is closed on that date or last date of the prescribed period, the act or proceedings should be considered as done or taken in due time if it is done or taken on the next day on which the court of office is open. In Harinder Singh v. S. Karnail Singh, AIR 1957 SC 271, the Supreme Court held that the object of Section 10 was to enable a person to do what he could not have done on a holiday, on the next working day. In the light of the aforesaid, we are of the opinion that whenever a period is prescribed by a statute for the purpose of an act in a court or office and the per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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