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[Cites 0, Cited by 0] [Section 8(6)] [Section 8] [Entire Act]

Union of India - Subsection

Section 8(6)(b) in The Central Excise Rules, 2017

(b)if the assessee deposits the duty by cheque, the date of presentation of the cheque in the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on which the duty has been paid subject to realisation of that cheque.