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 Whether this circular is superceded and the duty is required to be discharged by fifth of the next month?
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