2004 (10) TMI 356

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..... (Oral)]. - After examining the records and hearing both sides I think the appeal requires to be summarily disposed of. Accordingly, after allowing the present application, I proceed to deal with the appeal. 2. The appellants were availing the facility of fortnightly payment of duty under Rule 8(1) of the Central Excise Rules, 2002. This case relates to payment of duty for the second fortn .....

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..... ides, I have no iota of doubt regarding the applicability of Section 10 of the General Clauses Act to the facts of this case. This provision of law has been rightly invoked by the lower authority. It is squarely applicable to situations of this kind obtaining under central statutes like the Central Excise Act. In this case, undisputedly, the last date of the period of 30 days prescribed under Clau .....

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