https://www.taxtmi.com/caselaws?id=207730 An SSI unit availing a value-based exemption under the Central Excise Rules was excluded from the general requirement of fortnightly duty payment under Rule 173G(1)(a), so that payment schedule did not apply. A departmental circular could not override the express exclusion in the rule, and any contrary direction in the circular was ineffective. On that basis, the interest demand and penalty were unsustainable. en-us Tue, 01 Feb 2011 00:00:00 +0530 Mon, 09 Jan 2012 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207730 An SSI unit availing a value-based exemption under the Central Excise Rules was excluded from the general requirement of fortnightly duty payment under Rule 173G(1)(a), so that payment schedule did not apply. A departmental circular could not override the express exclusion in the rule, and any contrary direction in the circular was ineffective. On that basis, the interest demand and penalty were unsustainable. Case-Laws Central Excise Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207730