https://www.taxtmi.com/caselaws?id=248156 Excise duty paid on the next working day after the due date, where the last day fell on a holiday, was treated as payment in time. Rule 8 of the Central Excise Rules, 2002 prescribes the due date for monthly payment and sub-rule (3A) imposes consequences for default, but section 10 of the General Clauses Act applies when the prescribed day falls on a closed day. On that principle, performance on the next open day is deemed timely, so no default arose and the direction to require consignment-basis payment for two months was unsustainable. en-us Fri, 23 May 2014 00:00:00 +0530 Fri, 05 Sep 2014 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248156 Excise duty paid on the next working day after the due date, where the last day fell on a holiday, was treated as payment in time. Rule 8 of the Central Excise Rules, 2002 prescribes the due date for monthly payment and sub-rule (3A) imposes consequences for default, but section 10 of the General Clauses Act applies when the prescribed day falls on a closed day. On that principle, performance on the next open day is deemed timely, so no default arose and the direction to require consignment-basis payment for two months was unsustainable. Case-Laws Central Excise Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248156