https://www.taxtmi.com/caselaws?id=171304 Where a statutory duty payment due date fell on a Sunday and the bank was closed, payment made on the next working day was treated as timely under Section 10 of the General Clauses Act, 1897. The rule of construction was held to apply to statutory rules made under a Central Act unless the context requires otherwise, so the payment could not be treated as a default under Rule 8 of the Central Excise Rules, 2001. As a result, forfeiture of the instalment facility under Rule 8(4)(ii) was not justified, because the alleged repeated default was unsustainable when performance on the next working day was legally permitted. en-us Mon, 16 Dec 2002 00:00:00 +0530 Wed, 15 Jul 2015 18:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171304 Where a statutory duty payment due date fell on a Sunday and the bank was closed, payment made on the next working day was treated as timely under Section 10 of the General Clauses Act, 1897. The rule of construction was held to apply to statutory rules made under a Central Act unless the context requires otherwise, so the payment could not be treated as a default under Rule 8 of the Central Excise Rules, 2001. As a result, forfeiture of the instalment facility under Rule 8(4)(ii) was not justified, because the alleged repeated default was unsustainable when performance on the next working day was legally permitted. Case-Laws Central Excise Mon, 16 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171304