Procedure for deposit of Central Excise duties / other dues during strikes, Prolonged holidays or sudden closure of banks (e.g. sudden strikes, natural calamities) etc.

Payment by cheque during bank closures permits provisional credit and deposit procedures to ensure excise collection continuity.

The circular permits a time limited procedure allowing assessees to pay central excise dues by sending cheques and TR 6 challans to the Chief Accounts Officer when nominated banks are uniformly unable to transact due to strikes, sudden closures or natural calamities. Assessees must send cheques by registered post or special messenger with a declaration of sufficient funds and copy the Range Officer; provisional credit may be taken in the P.L.A. on the strength of such cheques. The Chief Accounts Officer must notify Range Officers, deposit cheques after banks reopen using TR 6 challans, maintain records, debit bank charges to the P.L.A., and ensure penal action on dishonour.