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2014 (6) TMI 60 - HC - Central ExciseDuty demand - 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 - Held that:- whenever a period is prescribed by a statute for the purpose of an act in a court or office and the period expires on a holiday, then according to Section 10 of the General Clauses Act, the act should be considered to have been done within the period prescribed if it is done on the next working day on which the court or office is open - petitioner deposited the 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.
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