(6)The provisions of Section 11 of the Central Excise Act, 1944 (1 of 1944) shall be applicable for recovery of the cess as assessed under rule 5 and the interest under sub-rule (4) in the same manner as they are applicable for recovery of any sums payable to the Central Government.Explanation. - For the purposes of this rule,-(i)Cess liability shall be deemed to be discharged only if the amount payable is credited to the account of the Central Government by the specified date;(ii)Where the registered person deposits cess by cheque, the date of presentation of the cheque in the bank designated by the Board for this purpose shall be deemed to be the date on which the cess has been paid subject to realization of the cheque.
