Mandatory e-payment requirement for central excise duties now applies to all assessees, subject to limited exceptions. Mandatory e-payment of Central Excise duty progressed from a threshold-based obligation tied to prior-year payments to universal mandatory internet-banking payment for all assessees, with narrowly defined exceptions allowed by the jurisdictional Assistant/Deputy Commissioner. The rule was implemented through successive amendments to the Central Excise Rules that reduced prescribed limits in stages and ultimately removed the monetary threshold, making electronic payment the standard mode of duty discharge.