Excise duty time of payment

Cpprasad (CA Student) (125 Points)

29 November 2015  

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