https://www.taxtmi.com/caselaws?id=126164 Payment of central excise duty on the next working day, where the due date fell on a Sunday and the revenue bank was closed, was not treated as default. Applying Section 10 of the General Clauses Act, 1897 and the cited High Court principle, the Tribunal held that no delayed payment arose in such circumstances and the alleged third default could not be counted. As a result, withdrawal of the fortnightly instalment facility under Rule 8(1) of the Central Excise Rules, 1944 was not justified. en-us Tue, 21 Apr 2009 00:00:00 +0530 Fri, 02 Nov 2012 17:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126164 Payment of central excise duty on the next working day, where the due date fell on a Sunday and the revenue bank was closed, was not treated as default. Applying Section 10 of the General Clauses Act, 1897 and the cited High Court principle, the Tribunal held that no delayed payment arose in such circumstances and the alleged third default could not be counted. As a result, withdrawal of the fortnightly instalment facility under Rule 8(1) of the Central Excise Rules, 1944 was not justified. Case-Laws Central Excise Tue, 21 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126164