In the event of failure of a person to pay the excise duty within the time limit as referred to in this Act due to the determination of the excise duty except in the circumstance as referred in Clause (a) of Sub-section (1) of Section 4 or for any other reason, except a circumstance as referred to in Clause (a) of Sub-section (1) of Section 4, a delay fee at the rate of 0.05% per day shall be charged on the amount of excise duty remaining due.