https://www.taxtmi.com/caselaws?id=46621 Rule 8(1) of the Central Excise Rules, 2001 requires duty to be credited to the Government account by the due date, and the explanation was treated as clarifying the mandatory time and mode of discharge. Payment by depositing cheques with the authorised bank before the due date did not amount to payment for this purpose because the statutory scheme made credit to the Government account the operative event. On that basis, default arose under Rule 8(4), and forfeiture of the fortnightly payment facility was upheld. The Court applied the settled distinction between mandatory and directory provisions and held that the special excise payment rule prevailed over the general principle relating to cheque payments. en-us Tue, 26 Nov 2002 00:00:00 +0530 Mon, 09 Nov 2015 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46621 Rule 8(1) of the Central Excise Rules, 2001 requires duty to be credited to the Government account by the due date, and the explanation was treated as clarifying the mandatory time and mode of discharge. Payment by depositing cheques with the authorised bank before the due date did not amount to payment for this purpose because the statutory scheme made credit to the Government account the operative event. On that basis, default arose under Rule 8(4), and forfeiture of the fortnightly payment facility was upheld. The Court applied the settled distinction between mandatory and directory provisions and held that the special excise payment rule prevailed over the general principle relating to cheque payments. Case-Laws Central Excise Tue, 26 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46621