Chennai IV Commissionerate wants duty to be paid by 30th March 2007
The Chennai IV Commissioners instructions state that:-
1. The Central Excise duty liability of assessees (both SSI and Non-SSI) for March-07/quarter ending March-07 should be discharged by 30 th March 2007. The assesses have also been exhorted to utilize the E-payment facility, as far as possible.
2. Necessary instructions may please be issued to the field formations to ensure that the assesses discharge the liability for March-07 by 30.3.2007.
3. The telegraphic summary on the provisional revenue realized for March 2007 must be intimated to the Statistics Sections, Hqrs. through fax (no. 24348396) by 12.00 noon on 31.3.2007 positively.
4. The Officers of the Divisions/Ranges connected with the work pertaining to compiling the revenue figures shall be instructed to be in Office on 31.3.2007 for obtaining the revenue details from the assesses and for correct compilation .
5. Care should be taken to ensure that the revenue figures to be furnished to the Commissionerate are accurate to the extent possible.
As per Rule 8 of the Central Excise Rules,
(1) The duty on the goods removed from the factory or the warehouse during a month shall be paid by the 5th day of the following month:
Provided that in case of goods removed during the month of March, the duty shall be paid by the 31st day of March:
When the Rule stipulates that duty has to be paid by 31st, what is the Commissioner's authority in prescribing the duty payment by 30th?