As per Central Board of Excise and Customs  below mentioned circular

Monthly payment of Central Excise duty by Small Scale Industries — Instructions

Circular No. 547/43/2000-CX, dated 11-9-2000]

F. No. 212/17/2000-CX.6

Government of India

Ministry of Finance (Department of Revenue)

Central Board of Excise & Customs, New Delhi

excise duty was permitted to be discharged by the fifteenth of the next month even if the SSI unit was manufacturing both goods with his own brand and with others brand and availing SSI exemption. Whether this circular is superceded and the duty is required to be discharged by fifth of the next month?

Duty is required to be discharged by fifth of the next month. As per current rule.

Duty is required to be deposit 5th of the following month. In case of E-Payment 6th of following month.