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    <title>Manner of payment</title>
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    <description>Rule 8 sets deadlines and modes for payment of central excise duty: monthly payments are due by early days of the following month with earlier deadlines for electronic banking; March removals have a distinct due date. Eligible small assessees may pay quarterly by similar electronic or non-electronic deadlines for the whole financial year. Payment is deemed discharged only on credit to the Central Government account; cheques count from presentation subject to realization. Electronic payment is required unless waived in writing. Late payment attracts interest, a monthly penalty after one month, and statutory recovery measures; duty includes CENVAT liabilities.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <title>Manner of payment</title>
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      <description>Rule 8 sets deadlines and modes for payment of central excise duty: monthly payments are due by early days of the following month with earlier deadlines for electronic banking; March removals have a distinct due date. Eligible small assessees may pay quarterly by similar electronic or non-electronic deadlines for the whole financial year. Payment is deemed discharged only on credit to the Central Government account; cheques count from presentation subject to realization. Electronic payment is required unless waived in writing. Late payment attracts interest, a monthly penalty after one month, and statutory recovery measures; duty includes CENVAT liabilities.</description>
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      <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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