https://www.taxtmi.com/caselaws?id=112673 The appeal centered on the interpretation of Rule 8(1) of the Central Excise Rules, 2002 regarding duty payment for a specific fortnight. The court affirmed the relevance of Section 10 of the General Clauses Act, allowing the duty payment made on the next working day after the 30-day period (which ended on a bank holiday) to be considered timely. Consequently, the decision to withdraw the facility of fortnightly duty payment was overturned, emphasizing the importance of practical application of legal provisions to ensure statutory compliance and fairness in duty payment matters. en-us Mon, 04 Oct 2004 00:00:00 +0530 Tue, 01 May 2012 12:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112673 The appeal centered on the interpretation of Rule 8(1) of the Central Excise Rules, 2002 regarding duty payment for a specific fortnight. The court affirmed the relevance of Section 10 of the General Clauses Act, allowing the duty payment made on the next working day after the 30-day period (which ended on a bank holiday) to be considered timely. Consequently, the decision to withdraw the facility of fortnightly duty payment was overturned, emphasizing the importance of practical application of legal provisions to ensure statutory compliance and fairness in duty payment matters. Case-Laws Central Excise Mon, 04 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112673