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2011 (1) TMI 1079 - AT - Central ExciseInterest liability for delay in payment of duty - connectivity problem in the OLTAS system in RBI/NSDL package system and hence, they could not transmit the e-payment on 31-3-2008 - Held that:- As delay of two days in remitting the duty in the Government account, this delay is not due to any violation or error on the part of the assessee, but is due to systems failure. The certificate issued by the bank is not disputed by the Revenue authorities, order is set aside and the appeal is allowed.
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