https://www.taxtmi.com/caselaws?id=125577 Rule 8(3A) was found inapplicable where central excise duty was paid one day after the 30-day period in one instance and on the next due date that fell on a government holiday in another. The provision relied on by the department referred to the date prescribed in sub-rule (2), but sub-rule (2) did not prescribe any date, creating ambiguity in compliance. On that basis, the benefit of doubt was extended to the assessee, and the adverse demand and related orders were not sustained. en-us Thu, 13 Aug 2009 00:00:00 +0530 Fri, 26 Oct 2012 15:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125577 Rule 8(3A) was found inapplicable where central excise duty was paid one day after the 30-day period in one instance and on the next due date that fell on a government holiday in another. The provision relied on by the department referred to the date prescribed in sub-rule (2), but sub-rule (2) did not prescribe any date, creating ambiguity in compliance. On that basis, the benefit of doubt was extended to the assessee, and the adverse demand and related orders were not sustained. Case-Laws Central Excise Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125577