TMI BlogManner of paymentX X X X Extracts X X X X X X X X Extracts X X X X ..... Provided that in case of goods removed during the month of March, the duty shall be paid by the 31st day of March: Provided further that where an assessee is eligible to avail of the exemption under a notification based on the value of clearances in a financial year, the duty on goods cleared during a quarter of the financial year shall be paid by the 6th day of the month following that quar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Every assessee shall electronically pay duty through internet banking: Provided that the Assistant Commissioner or the Deputy Commissioner of Central Excise, for reasons to be recorded in writing, allow an assessee payment of duty by any mode other than internet banking. (3) The duty of excise shall be deemed to have been paid for the purposes of these rules on the excisable goods removed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the period during which such failure continues. Explanation.- For the purposes of this sub-rule, 'month' means the period between two consecutive due dates for payment of duty specified under sub-rule (1) or the first proviso to sub-rule (1), as the case may be. (6) The provisions of section 11 of the Act shall be applicable for recovery of the duty as assessed under rule 6 and me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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