2009 (4) TMI 648

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.... Shri V. Balasubramanian, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice President]. -  In this case, adjudicating authority disallowed the facility of payment of duties by the assessees in instalments under Rule 8(1) of the Central Excise Rules, 1944, for the reason that the assessee had defaulted by delaying payment on three occasions in the financial year 2000-0....

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....refore, held that there was no default on more than two occasions so as to justify withdrawal of the facility to pay duty on fortnightly basis; hence this appeal of the Revenue. 2. We have heard both sides. We find that the question as to whether payment of duty on the working day immediately after the last date due for payment is delayed payment has been decided in favour of the assessees....