https://www.taxtmi.com/forum/issue?id=3726 Submission of a monthly central excise return on the next working day after the deadline that fell on a weekend is justified by the Computation of Time principle under the General Clauses Act and reflected in the Central Excise Manual; a superintendent nevertheless imposed a penalty for the one-day delay, and departmental guidance confirms that orders by officers below Commissioner rank remain binding unless set aside and must be challenged by appeal to the Commissioner (Appeals), with the prescribed appeal period and limited extension available. en-us Tue, 10 Jan 2012 13:26:37 +0530 Thu, 23 Jan 2025 15:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3726 Submission of a monthly central excise return on the next working day after the deadline that fell on a weekend is justified by the Computation of Time principle under the General Clauses Act and reflected in the Central Excise Manual; a superintendent nevertheless imposed a penalty for the one-day delay, and departmental guidance confirms that orders by officers below Commissioner rank remain binding unless set aside and must be challenged by appeal to the Commissioner (Appeals), with the prescribed appeal period and limited extension available. Discussion-Forum Central Excise Tue, 10 Jan 2012 13:26:37 +0530 https://www.taxtmi.com/forum/issue?id=3726