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Dated 18.8.2000

F.No. 345/7/2000-TRU

Subject : Excise duty – mode of payment – clarifications

It is directed to draw your attention to the recent amendments made in the Central Excise Rules, 1944 allowing the assessees to discharge their duty liability on fortnightly basis. Representations have been received in this regard, whereby some of the assessees have expressed their desire to continue to pay the excise duty on consignment basis.

2.  The matter has been examined in the Board. It has been decided that there may not be any objection if any assessee continues to pay duty on daily basis or on each consignment basis or even if the duty is paid on account as part payment during any fortnight. What is relevant is that the duty liability for the first fortnight of the month should be discharged in full by the 20th day of that month and for the second fortnight by 5th of the succeeding month.

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