Rounding of duty

Dear Sir.

As per Section 37 D of The Central Excise Act, 1944, rounding of to be done for the the amount of duty, interest, penalty, fine or any other sum payable......This does not mean that you can round of at each and every entry for BED, E.Cess, SHE etc in Excise Invoice. You can round of only once in a month i.e while making payment of central excise duty.

Rounding of to be donne at the time of making mayment of duty, interest, penalty, fine etc.