Excise duty time of payment

Hi. I wanted to know if excise duty has to be paid on the removal of goods from factory,i.e Goods cannot be removed untill excise duty has been paid.--as per Rule 4. Then why there is a due date for payment of excise duty? i.e 6th of the month following the relevant month,

Thanks

Cpprasad

Replies (2)
It may always practically be not possible for factorymen to keep paying excise at each and every time they remove goods from factory hence a relief is provided by govt. to pay excise on all goods removed in a month on 6th of next month.

To ease the excise duty payment by the asseessee, govt has given this option. So that esseessee can save there time and utilise in other work.

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