Circular No. 11/86 Dated 15-4-1986

Central Excises - Procedure to be followed for deposit of Central Excise duties during strikes etc. in the nominated banks and during prolonged holidays or sudden closure etc. of the banks.- Consequent upon the commencement of the scheme of “One Bank-One Collectorate”, w.e.f. 1-4-1986, doubts have been raised by the Trade as well as Departmental officers as to the method to be employed for payment of Central Excise duties during strikes etc. in the nominated banks.

2. The point has been examined by the Board and it is intimated that instructions already circulated on this issue under Board F. No. 204/9/79-CX.6, dated 14-4-1980 (Circular No. 9/80-CX.6) and F. No. 204/3/81-CX.6, dated the 18th February, 1981 (Circular No. 18/81-CX.6) will mutatis mutandis apply even in the revised scheme for collection of revenue, whenever, for circumstances mentioned in the above instructions, an assessee is not able to deposit Central Excise duty in the Branches in which he is authorised to do.

[F. No. 205/5/86-CX.6]