E-payment requirement for indirect taxes: internet banking mandated, with commissioner-authorised exceptions and specified importer classes. E-payment mandates electronic payment by internet banking for central excise and service tax, subject to a written-authority exception by the Assistant or Deputy Commissioner; for customs, the Central Government may and has specified classes of importers required to pay duties electronically, with circulars and manuals prescribing procedures for electronic filing and e-payment.
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Provisions expressly mentioned in the judgment/order text.
E-payment requirement for indirect taxes: internet banking mandated, with commissioner-authorised exceptions and specified importer classes.
E-payment mandates electronic payment by internet banking for central excise and service tax, subject to a written-authority exception by the Assistant or Deputy Commissioner; for customs, the Central Government may and has specified classes of importers required to pay duties electronically, with circulars and manuals prescribing procedures for electronic filing and e-payment.
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