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2004 (10) TMI 356 - CESTAT, CHENNAIExtract: .......nd, therefore, in terms of Section 10 of the General Clauses Act, the payment of duty made on the next day should be accepted as timely payment for all purposes of Rule 8. In the circumstances, the decision of the lower authorities to withdraw the facility of fortnightly payment of duty is wrong and the same is set aside. The appeal stands allowed.
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