Central Excises - Procedure to be followed for deposit of Central Excise duties during strikes etc. in the nominated banks and during prolonged holidays or sudden closure etc. of the banks
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Deposit procedure for excise duties continues to follow prior instructions when nominated banks are inaccessible. Existing contingency instructions on deposits during strikes, prolonged holidays or sudden bank closures apply mutatis mutandis under the One Bank-One Collectorate scheme; where an assessee cannot deposit Central Excise duty in authorised branches, officers and taxpayers must follow the previously circulated procedures for alternative deposit and administrative handling.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deposit procedure for excise duties continues to follow prior instructions when nominated banks are inaccessible.
Existing contingency instructions on deposits during strikes, prolonged holidays or sudden bank closures apply mutatis mutandis under the One Bank-One Collectorate scheme; where an assessee cannot deposit Central Excise duty in authorised branches, officers and taxpayers must follow the previously circulated procedures for alternative deposit and administrative handling.
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