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Rule 8 - Rule - Central Excise - Rule 8 - Rule 8. .- (1) The duty on the goods removed from the factory or the warehouse during a month shall be paid by the the 4[6th day of the following month, if the duty is paid electronically through internet banking and by the 5th day of the following month, in any other case: ] Provided that in case of goods removed during the month of March, the duty shall be paid by the 31st day of March: 7[Provided further that where an assessee is eligible to avail of .....

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duty shall be paid by the 31st day of March. 16[Explanation-1. - For the removal of doubts, it is hereby clarified that,- 17[(a) *** ] (b) an assessee, 18[***] shall be eligible, if his aggregate value of clearances of all excisable goods for home consumption in the preceding financial year, computed in the manner specified in the said notification, did not exceed rupees four hundred lakhs.] Explanation.2. - The as specified in this proviso shall be available to the assessee for the whole of th .....

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hat cheque. 14[(1A) Notwithstanding anything contained in sub-rule (1), the duty on the clearances in the month of November, 2015, by an assessee in the 15[State of Tamil Nadu and the Union Territory of Puducherry (except Yanam and Mahe) ], payable by the 5th or the 6th of the December, 2015, as the case may be, shall be paid by the 20th December, 2015.] 11[(1B) Every assessee shall electronically pay duty through internet banking : Provided that the Assistant Commissioner or the Deputy Commissi .....

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ith an interest at the rate of specified by the Central Government vide notification under 8[section 11AA] of the Act on the outstanding amount, for the period starting with the first day after due date till the date of actual payment of the outstanding amount. 12[(3A) If the assessee fails to pay the duty declared as payable by him in the return within a period of one month from the due date, then the assessee is liable to pay the penalty at the rate of one per cent. on such amount of the duty .....

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under these rules, the interest under sub-rule (3) and the penalty under sub-rule 3(A)] in the same manner as they are applicable for recovery of any duty or other sums payable to the Central Government. 2[Explanation.- For the purposes of this rule, the expressions duty or duty of excise shall also include the amount payable in terms of the CENVAT Credit Rules, 2004. ] **************************** Notes : 1 Has been substituted vide notification no. 13/2006 CE(NT) dated 1-6-2006, before substi .....

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be, in this regard or till such date on which all dues including interest thereof are paid, whichever is later, and during this period notwithstanding anything contained 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 penalties as provided in these rules .....

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11/9/2007 before it was read as, "the 5th day of the following month" 5. The words, "the 16th day of the following month, if the duty is paid electronically through internet banking and by the 15th day of the following month, in any other case" has been substituted vide Notification No. 34/2007 CE (NT) dated 11/9/2007 before it was read as, "the 15th day of the following month". 6 Substituted vide notification no. 4/2010 CE(NT) dated 19-2-2010 with effect from 1-4- .....

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e paid by the 5[16th day of the following month, if the duty is paid electronically through internet banking and by the 15th day of the following month, in any other case] except in case of goods removed during the month of March for which the duty shall be paid by the 31st day of March." 8 Substituted vide notification no. 8/2012 CE(NT) dated 17-3-2012, before it was read as, Section 11AB 9. Substituted vide Notification No. 15/2013 - Central Excise (N.T.) dated November 22, 2013 w.e.f. 1s .....

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Notification No. 19/2014 - Central Excise (N.T.), dated 11th July, 2014 with effect from the 1st October , 2014 12. Substituted vide Notification No. 19/2014 - Central Excise (N.T.), dated 11th July, 2014, before it was read as, 1[(3A) If the assessee defaults in payment of duty beyond thirty days from the due date, as prescribed in sub-rule (1), then notwithstanding anything contained in said sub-rule (1) and sub-rule (4) of rule 3 of CENVAT Credit Rules, 2004, the assessee shall, pay excise d .....

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. Substituted vide Not. 25/2015 - Dated 9-12-2015, before it was read as, "(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 exemption under a notification based on the value of clearances in a financial year .....

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