This notification amends provisions relating to payment of duty on fortnightly basis
Show AI Summary
Extension of duty payment deadline now runs until the later of the officer's order date or actual payment completion.
Amends the Central Excise Rules by replacing the operative phrase in rule 49(1)(e)(ii) and rule 173G(1)(e) so that the regulatory effect tied to an order by the proper officer continues until whichever is later: the date specified in the order or the date on which all dues are paid, with the amendment taking effect upon publication in the Official Gazette.